Wm. A. Hausman Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated for trial, consists of vinyl suitcases imported from Japan and entered at the port of Seattle on December 1, 1958, and April 14, 1959, respectively.1 They were assessed with duty at IT per centum ad valorem and 21 cents per pound under paragraph 1539 (b) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, as manufactures wholly or in chief value of any product of which any synthetic resin is the chief binding agent. It is claimed…