Bergdorf Goodman Co. v. United States

Wilson, Judge:

The merchandise in the case at bar consists of coasters, in the form of leaves, made of a vinyl plastic. Duty was assessed at the rate of 45 per centum ad valorem under paragraph 1518 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, supplemented by T. D. 51898, as artificial leaves, in chief value of “other” materials, not specially provided for. Plaintiff claims the merchandise is properly dutiable at only 10 per centum ad valorem under paragraph 1558 of the said act, as modified by the Torquay Protocol to the General Agreement…