New York Merchandise Co. v. United States

KichARdsoN, Judge:

The merchandise of these protests consists of Christmas (tree) light sets of various sizes and uses which were imported at Los Angeles, Calif., from Japan, and classified in liquidation under the provision for electrical articles under 19 U.S.C.A., section 1001, paragraph 853 (paragraph 853, Tariff Act of 1930) as modified by T.D. 52739 at the duty rate of 13% per centum ad valorem. It is claimed by the plaintiffs-importers that the light sets are properly dutiable under the same tariff provision as modified by T.D. 55615 at the rate of 12½ per centum ad valorem.

The issue…