Sumitomo Shoji New York, Inc. v. United States

Maletz, Judge:

This case concerns the proper tariff classification of certain mirrors that were imported from Japan in August 1963. They were classified 'by the collector under the provisions in paragraph 228 (b) of the Tariff Act of 1930, as modified (T.D. 52739, T.D. 52820), covering mirrors for optical purposes and assessed duty of 35 percent ad valorem.1

Plaintiff challenges this classification and claims that the articles are properly classifiable under paragraph 223 of the 1930 act, as modified (T.D. 54108), as sheet or crown glass made into mirrors, dutiable at the rate of 8y2 cents per…