Wiley v. United States

Donloh, Judge:

These two protests were consolidated for purposes of trial. The merchandise, in both cases, consists of articles imported from Japan. While the entry papers were not offered in evidence, testimony adduced on trial identifies the entry merchandise as motors with gears. There is in evidence a motor representative of the merchandise at bar, and the gear in the motor is evident.

The protested classification was under paragraph 353, Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (T.D. 52739), with duty at 13% percent. Although…