Novelty Import Co. v. United States

Beckwokth, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of wire poodle dogs imported from Japan in 1957 and 1959. The merchandise was assessed with duty at 25 cents per pound and 31% per centum ad valorem or 25 cents per pound and 30 per centum ad valorem. under paragraph 1312 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. 51108, as manufactures of rayon or other synthetic textile. It is claimed that the articles are dutiable at 35 per…