Hopkins v. United States

Johnson, Judge:

This action involves the importation, as part of plaintiff’s baggage, of two pair of binoculars. Duty was assessed thereon at the rate of 35 per centum ad valorem under paragraph 228 (b) of the Tariff Act of 1930, as amended by the trade agreement with France, T. D. 48316, as opera or field glasses. The baggage declaration entry was liquidated on April 16, 1947. On May 12, 1947, the collector of customs at the port of Honolulu received a protest in the form of a letter from the plaintiff, objecting to the duty charged on declaration No. 910425, and claiming that the binoculars…