Frank P. Dow Co. v. United States

Oliver, Chief Judge:

This protest has been limited to certain merchandise, described herein as “Wooden Kokeshi Figures” (K. 2), and identified on the invoice as items R-214, R-215, K-216, and R-219, which was assessed with duty at the rate of 50 per centum ad valorem under paragraph 218(f) of the Tariff Act of 1930, as modified by T.D. 51802, supplemented by T.D. 51898, as glass articles of a kind or class provided for therein. Plaintiffs claim that the merchandise is properly dutiable at the rate of 30 per centum ad valorem under the provisions of paragraph 218(f) of the Tariff Act of 1930,…