Lannom Manufacturing Co. v. United States

Nichols, Judge:

The merchandise involved in this protest is limited to two types of balls, invoiced as KID-12 recreation softballs and SID-12 recreation softballs, respectively. They were assessed with duty at 15 per centum ad valorem under paragraph 1502 of the Tariff Act of 1930, modified by T.D. 53865, supplemented by T.D. 53877, as baseballs. They are claimed to be properly dutiable at 10 per centum ad valorem under paragraph 1502, modified by T.D. 51802, as other balls, not specially provided for, not wholly or in chief value of rubber.

Paragraph 1502, as modified by T.D. 53865, as…