U.S.D. Importing Co. v. United States

Oliver, Chief Judge:

These three protests have been limited to the merchandise represented by the invoice items enumerated in schedule “A,” hereto attached and made a part hereof. The articles were classified under the eo nomme provision for goggles in paragraph 225 of the Tariff Act of 1930, as modified by T.D. 54108 or T.D. 51802, and assessed with duty either at the rate of 19 per centum ad valorem, or 20 per centum ad valorem, depending on the date of entry of the merchandise. Plaintiffs claim that the items in question are not goggles, but that they are properly classifiable as…