Jeffrey Martin, Inc. v. United States

Kao, Chief Judge:

This protest presents for decision the question of the proper rate of duty to be assessed against an importation of merchandise invoiced as “Superior Car Polishers.” The customs officer at the port of entry classified the importation under item 386.50 of the Tariff Schedules of the United States (TSUS) as other cotton *534articles not specially provided for, not ornamented, and accordingly assessed duty thereon at the rate of 20 per centum ad valorem.

It is the contention of plaintiff that this merchandise should be assessed with duty at the rate of 10 per centum ad valorem,…