Frank P. Dow Co. v. United States

Oliver, Judge:

The protest in this case involves merchandise invoiced as pulverized frit FB130/P and FB140/P, imported at Los Angeles on February 11, 1960, and assessed for duty at 34 per centum ad valorem under paragraph 231, Tariff Act of 1930, as modified by T.D. 54108, as ceramic and glass frostings, in any form other than ground or pulverized. Plaintiff contends that, while the merchandise is properly classifiable mider paragraph 231, it is dutiable at only 12% *2per centum ad valorem as glass frostings, ground or pulverized, within the meaning of said paragraph, as modified by T.D. 54108.

Th…