Israel Creations, Inc. v. United States

Lawrence, Judge:

The importation in controversy here, described on the invoices as “Mezuzoth ‘Map,’ ” “Mezuzoth ‘Giant,’ ” “Meuzuzah Small,” or “Me-*323zuza,” was classified as articles in chief value of metal, “Other,” in paragraph •397 of the Tariff Act of 1930 (19 U.S.C. §1001, par, 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, concluded at Geneva, and duty was imposed thereon at the rate of 22% per centum ad valorem.

Plaintiff claims that the merchandise should be classified as hollowware in paragraph 339 of said act (19 U.S.C. § 1001, par…