American Foreign Industries Judson Sheldon Int'l Corp. v. United States

Maletz, Judge:

In these protests, plaintiffs challenge the government’s duty assessment on certain hand-carved polyester articles that were invoiced as vases (emerald, lapis, sapphire, amethyst, etc.) and flying horses (jade green, lapis, amethyst, agate, etc.). The articles— which were imported from Hong Kong via San Francisco in 1962— were classified by the government under paragraph 233 of the Tariff Act of 1930, as modified, by similitude to “articles composed wholly or in chief value of agate, rock crystal, or other semiprecious stone” and assessed duty at the rate of 42*4 percent.

Challeng…