International Distributors, Inc. v. United States

Nichols, Judge:

The merchandise involved in this case consists of cork ball fishing floats of various diameters, imported from Portugal, and entered at the port of New Orleans on December 28, 1962.1 *370It was assessed with duty at 40% per centum ad valorem under paragraph 1511 of the Tariff Act of 1930, as modified by T.D. 55615 and T.D. 55649, as manufactures of cork, not specially provided for. It is claimed to be properly dutiable at 25 per centum ad valorem under paragraph 1535 of said tariff act, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs…