Howland v. United States

This is an appeal from the judgment of the United States Customs Court, First Division,1 sustaining the collector’s classification of certain wooden shutters with movable louvers, varying in width from 6 to 12 inches and in length up to but not including 80 inches, as window blinds under the provisions of paragraph 411 of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, and the assessment of duty thereunder at 40 per centum ad valorem. It is appellants’ contention that the merchandise is properly…