John P. Herber & Co. v. United States

OlIvee, Chief Judge:

This case relates to prismatic binoculars and plush-lined leather carrying cases with straps. The merchandise was assessed with duty at the rate of 30 per centum ad valorem under the provision in paragraph 228 (a), Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, for prism-binoculars, frames and mountings therefor, and parts thereof, finished or unfinished.

The deputy collector of customs at the port of entry, Seattle, who supervised the liquidation of the entry in question and the review of the protest now before us, testified…