C & M Srery Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of men’s and ladies’ slippers, each pair in a matching pouch, imported from Japan and entered at the port of Los *264Angeles in April, May, and June of 1963.1 The slippers and pouches were assessed with duty at 20 per centum ad valorem by similitude to cases in chief value of leather fitted with traveling sets under paragraph 1531 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739 and T.D. 52820.2 Plaintiff claims that they are not so…