Sentora Hardware Distr. v. United States

Beckwoeth, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of plastic friction tape imported from Japan and entered at the port of Los Angeles on various dates in 1962 and 1963. It was assessed with duty at 21 cents per pound and 17 per centum ad valorem under paragraph 1539(b) 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, as manufactures wholly or in chief value of any product of which any synthetic resin or resin-like substance is the…