Universal Importing Corp. v. United States

Ekwall, Judge:

This is a protest against the collector’s assessment of duty on decorated chinaware, imported from Germany on July 24, 1951, at 70 per centum ad valorem and 10 cents per dozen pieces under paragraph 212 of the Tariff Act of 1930. It is claimed that an error was made in the calculation of the foreign inland freight charges, a correction of which would change the valuation of the merchandise so that it would be dutiable at 45 per centum ad valorem and 10 cents per dozen pieces under paragraph 212, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and the…