New York Merchandise Co. v. United States

Richardson, Judge:

The merchandise of these three protests, consolidated for trial, consists of rockingham ware figures (cat, chair, spinning wheel, pot-bellied stove) each equipped with a pin cushion, six pins, tape measure and plastic thimble, and packed individually in a paper box, which were exported from Japan and entered at San Diego, Calif. at various times in 1966. The merchandise was classified as entered under item 651.13 of the Tariff Schedules of the United States as sewing sets in containers other than leather and assessed for duty at the rate of 38 per centum ad valorem. It is…