M. H. Garvey Co. v. United States

Be, Judge:

The legal question presented in these eighteen cases, consolidated for purposes of trial, pertains to the proper classification, for customs duty purposes, of certain merchandise claimed by the plaintiff to be decalcomanias.

The merchandise was imported from Italy from January 1964 through September 1966. It was classified by the customs officials under item 774.25 of the Tariff Schedules of the United States, as “[a]rticles not specially provided for, of rubber or plastics: * * * [o]f natural rubber”, and was therefore assessed with duty at the rate of 12.5 per centum ad valorem. By…