Sears, Roebuck & Co. v. United States

Martin, Judge,

delivered tbe opinion of tbe court:

Tbis is an appeal from tbe judgment of tbe United States Customs Court, Second Division, Abstract 61,834, overruling tbe importer’s protest and sustaining tbe collector’s classification of tbe merchandise involved herein -under paragraph 1312 of tbe Tariff Act of 1930, as modified by T.D. 51802 and tbe Torquay Protocol to tbe General Agreement on Tariffs and Trade (GATT) T.D. 52739, as manufactures in chief value of rayon, not specially provided for, dutiable at tbe rate of 25 cents per pound, plus 35 per centum ad valorem. Tbe importer claimed…