Gold-Silver & Co. v. United States

Johnson, Judge:

This case involves merchandise imported from Japan on or about August 19, 1952, by Gold-Silver & Co., the plaintiff herein. It was described on the invoice as toy blank cartridges and was assessed with duty by the collector at 30 per centum ad valorem under paragraph 1517 of the Tariff Act of 1930 as blank cartridges. Said merchandise was entered as percussion caps, and it is claimed that it is properly dutiable, as such, at 15 per centum ad valorem under paragraph 1517, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739.

The pertinent…