Decca Radar, Inc. v. United States

Watson, Judge:

These protests which were consolidated for trial, relate to certain merchandise described on the invoices as “Magnifiers,” type 4436 A, which was classified under paragraph 228(b) of the Tariff Act of 1930, as modified by the Japanese Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 53865, supplemented by T.D. 53877, at the rate of 45 per centum ad valorem as microscopes, finished or unfinished, not specially provided for, valued over $50 each. It was agreed between the parties that the articles are valued each over $50 (R. 4).

Plaintiff herein…