F. W. Woolworth Co. v. United States

Sullivan, Judge:

These protests are directed against the decisions of the collector of customs at the port of Philadelphia—

assessing duty at 70% under Par. 1513 on Opera glasses, etc., covered by entries named below. The reasons for objection under the Tariff Act of 1930 are that said merchandise is not chiefly used for the amusement of children and is properly dutiable at 35% under Par. 228, by virtue of the Trade Agreement between the United States and France of June 15, 1936.

The trade agreement with France above referred to is set forth in T. D. 48316. The following is a quotation from said…