Diamond Trading Co. v. United States

Nichols, Judge:

The merchandise involved in this case, described on the invoice as “Beach Mats (Floor Covering Grass Mats),” was imported from Japan and entered at the port of Honolulu on August 10, 1961. It was assessed with duty at 12% per centum ad valorem under paragraph 1537(a) of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, supplemented by T.D. 53877, as manufactures in chief value of grass. It is claimed to be dutiable at 1% cents per square yard under the provision in paragraph 1021 of said…