Canion v. United States

He, Judge:

The above enumerated protests, consolidated for purposes of trial and decision, present the question of the proper classification for customs duty purposes of certain merchandise imported from Japan invoiced as “Natural Shells”. The merchandise was classified as shells, manufactured, in paragraph 1538 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and duty was imposed thereon at the rate of 15 per centum ad valorem.

The sole claim of plaintiff is that the articles…