Hy-Glow Co. v. United States

OliveR, Judge:

The protests in this case,, consolidated at trial, cover merchandise generally referred to on the invoices as “Christmas Light Bulbs” and classified by the collector within paragraph 229 of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, at the rate of 10 per centum ad valorem, as “Incandescent electric-light bulbs and lamps: with metal filaments: Miniature Christmas tree lamps.”

Plaintiffs contend that the merchandise is dutiable under the same paragraph at a rate of only 9 or 8 per centum ad valorem, depending upon the specific entry date, by virtue of a 1962…