Hudson Merchandise Co. v. United States

Olivee, Judge:

The merchandise the subject of this protest, described on the invoice as “3 Minutes - Sandtimers,” was classified by the collector as blown glass household articles under paragraph 218(f) of the Tariff .Act of 1930, as modified by T.D. 51802 and T.D. 51898, with duty assessed at the rate of 50 per centum ad valorem.

Plaintiff’s protest, as originally filed, claimed a dutiable rate of only 30 per centum ad valorem under a different provision of paragraph *342218(f). However, by way of botb written and oral amendment, plaintiff now claims that the imported items, representing…