Los Angeles Tile Jobbers v. United States

Nichols, Judge:

The merchandise involved in this case is described on the invoice as terrazzo floor tiles and was assessed with duty at 24 per centum ad valorem under paragraph 202(a) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, supplemented by T.D. 52857, as floor tiles valued over 40 cents per square foot, wholly or in part of cement. It is claimed in the amendment to the protest that it is properly dutiable at 8 cents per superficial foot under paragraph 232(b) of said tariff act, as modified by the Annecy Protocol…