John A. Steer Co. v. United States

Rao, Judge:

The two protests here under consideration, which have been consolidated for purposes of trial, allege error in the assessment of duty upon certain novelty items imported from Japan. The articles in issue are identified as assorted blinker Christmas tree lanterns, or as new Santa Claus lanterns, and were imported without batteries. The collector of customs at the port of entry assessed duty upon this merchandise at the rate of 17 per centum ad valorem, pursuant to the provision in paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions…