F. B. Vandegrift & Co. v. United States

Nichols, Judge:

These two protests were consolidated at the trial. Protest No. 62/4282 covers curling irons, imported from Japan on February 26,1961, and protest No. 62/12938 covers hair-straightening combs, imported from West Germany on November 21, 1961. Both were assessed with duty at 19 per centum ad valorem under paragraph 39/ of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, as articles wholly or in chief value of metal, not specially provided for. It is claimed that they are dutiable at 17…