Baumgarten v. United States

Rao, Judge:

Plaintiff is the importer of certain bound books, invoiced as “desk-diaries,” which were assessed with duty at the rate of 20 per centum ad valorem pursuant to the provision for diaries in paragraph 1410 of the Tariff Act of 1930, as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade, 90 Treas. Dec. 234, T.D. 53865, as supplemented by Presidential proclamation, 90 Treas. Dec. 280, T.D. 53877.

By timely protest, plaintiff contests said assessment, claiming that his merchandise is dutiable at only 10% per centum ad valorem, as blankbooks, within the…