Wiley v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty on merchandise described as charcoal briquettes, imported from Japan on or about November 17, 1957, at 15 per centum ad valorem under paragraph 216 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, as articles in part of carbon. It is claimed that the merchandise is entitled to free entry under paragraph 1802 of said tariff act as wood charcoal.

The pertinent provisions of the tariff act are as follows:

Par. 216 [as modified by the General Agreement on Tariffs and Trade,…