B. Levy & Sons v. United States

Oliver, Judge:

The protest in this case involves importations of merchandise which were described on the invoices as “boys goggles” and assessed with duty at the compound rate of 10 cents per dozen, plus 714 per centum ad valorem, under the provisions of paragraph 225, Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, as goggles valued not over 65 cents per dozen. Plaintiff claims that the merchandise is correctly classifiable as a nonenumerated manufactured article under the provisions of paragraph 1558 of said tariff act, as modified, and therein dutiable at the rate of 10 per…