Pollak Industrial Corp. v. United States

Ford, Judge:

The merchandise covered by the two suits listed in schedule “A,” hereto attached and made a part hereof, was classified by the collector as “Straw hats sewed & colored — Not blocked or trimmed.” Duty was levied upon said merchandise at the rate of $2.50 per dozen, plus 25 per centum ad valorem, under paragraph 1504 (b) (4) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T. D. 52739, and also by T. D. 52857.

Plaintiffs claim said merchandise to be properly dutiable at the rate of $2 per dozen, plus 15…