Ardalt, Inc. v. United States

Oliver, Judge:

In this proceeding we are asked, in effect, to review our decision reached in The Keepnews Co. v. United States, 53 Cust. Ct. 321, Abstract 68922. The parties have submitted on the basis of a stipulation which reads in pertinent part as follows:

IT IS STIPULATED AND AGKEED by and between counsel for the plaintiff and the Assistant Attorney General for the United States:

1. That the merchandise in issue consists of colored glass animals, classified under the provisions of paragraph 218(f), Tariff Act of 1930, as modified by T.D. 51802 supplemented by T.D. 51898, and assessed with…