Gitkin Co. v. United States

Nichols, Judge:

The merchandise involved in this case is described on the invoices as “oval lauan slat folding doors,” “oval lauan mahogany folding doors,” and “Philippine mahogany folding doors.” It was imported from Japan and entered at the port of New York in December 1960 and January 1961. Duty was assessed at 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52373, supplemented by T.D. 52476, as manufactures of which wood is the component material of chief…