Philbin v. United States

Kao, Judge:

Plaintiff, a customhouse broker, imported certain items of merchandise for the account of the Syntax Society, a nonprofit corporation incorporated under the laws of Louisiana. Included in the importations were the following articles:

Carnival masks, assessed with duty at the rate of 20 per centum ad valorem, as manufactures, wholly or in chief value of cotton, as provided in paragraph 923 of the Tariff Act of 1980, as modified by .the Japanese Protocol to the General Agreement on Tariffs and Trade, ,90 Treas. Dec. 284, T.D. 53865, supplemented by Presidential proclamation, 90 Treas.…