Byrnes v. United States

Ford, Judge:

The court has before it for determination the proper classification of certain plastic coated rattancore handbags which were classified by the collector of customs in Los Angeles as manufactures of filaments, fibers, yarns, or threads of rayon or other synthetic textile under the provisions of paragraph 1312, Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108. Duty was, accordingly, assessed at the rate of 25 cents per pound and 30 per centum ad valorem.

It is the position…