Manton Cork Corp. v. United States

Re, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of natural cork *243balls iy2 inches in diameter with a center bore of %6 inch. They were assessed for duty at the rate of 36 per centum ad valorem under item 220.50 of the Tariff Schedules of the United States as “[a]rticles not specially provided for, of cork”. By a timely protest duly filed, plaintiff claims that they are properly dutiable under item 731.60 of the Tariff Schedules of the United States, at the rate of 25 per centum ad valorem, as “[ejquipment designed for sport…