Hurricane Import Co. v. United States

Nichols, Judge:

The merchandise involved in this case consists of gunracks, imported from Japan and entered at the port of San Francisco on June 4, 1962. Two of the invoice items are described as gun wall racks and the third as gun corner racks. All were assessed with duty at 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52373, supplemented by T.D. 52476, as manufactures in chief value of wood. It is claimed that wall gunracks and other merchandise covered by…