Standard Trading Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, con-

solidated at the trial, is described on the invoices as willow baskets and designated by the item number 1502, with varying prefixes and suffixes, such as L 1502-SL, L 1502-S, L 1502-M, 1502-RS, or 1502-RM. The merchandise was imported from Japan in 1961 and was assessed with duty at 21 cents per pound at 17 per centum ad valorem under paragraph 1539(b) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, as manufactures wholly or in chief…