New York Merchandise Inc. v. United States

Be, Judge.

The question presented on this appeal is whether the Customs Court1 erred in overruling the importer’s protest to the classification of certain merchandise under item 544.51 of the Tariff Schedules of the United States, as “Mirrors * * * Not over 1 sq. ft. in reflecting area” dutiable at 33% ad valorem. Appellant contends that the merchandise should properly be classified under item 544.54, TSUS, as “Mirrors * * * Over 1 sq. ft. in reflecting area” and therefore dutiable at 20% ad valorem.

*128The statutory provisions read as follows:

Mirrors, made of any of the glass described in items…