New York Merchandise Co. v. United States

Beck worth, Judge:

The merchandise involved in this case consists of brass switchplates or shields imported from Japan and entered at the port of San Diego on October 29,1962. They were assessed with duty at 17½ per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agree*307ment on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as electrical wiring devices. It is claimed that they are properly dutiable at 11 per centum ad valorem under paragraph 339 of said tariff act, as modified by Presidential proclamations, 97 Treas. Dec.…