New York Merchandise Co. v. United States

Newman, Judge:

The merchandise in these three consolidated protests consists of certain bathroom accessories, as follows:

Wall hooks or coat hangers

Towel rings

Towel bars

Toilet paper holders

Standing towel holders on a base

Soap dishes

The articles enumerated above were composed of polished or antiqued brass and were ornamental in design. They were imported from Japan during the years 1959 through 1961 and entered at the port of New York. The collector assessed the goods with duty at the rate of 19 per centum ad valorem under the provision in paragraph 397 of the Tariff Act of 1930, as modified by…