Hudson Merchandise Co. v. United States

Watson, Judge:

Certain imported merchandise, invoiced as Mirror-Flex, consisting of a mirror, mounted on a cotton cloth backing, scored to make 1-inch squares and imported in sheets of 3 square feet, was classified as mirrors made of any of the glass described in items 541.11 through 544.41, having a reflecting area not over 1 square foot, under TSUS item 544.51, as modified by T.D. 68-9, and assessed with duty at the rate of 23.5 per centum ad valorem.

In protesting that classification, plaintiff contends that the merchandise at bar is entitled to the lower assessment of 14 per centum ad…