Frank P. Dow Co. v. United States

Watson, Judge:

The merchandise in the case at bar consists of certain items invoiced as “Bead Sprays” which were assessed for duty at the rate of 50 per centum ad valorem under paragraph 1518 (a) of the Tariff Act of 1980, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865 and T.D. 53877, as artificial fruits or grains, in chief value of beads.

Plaintiff contends that the involved items are properly dutiable at the rate of 27 per centum ad valorem under paragraph 1503 of the Tariff Act of 1930, as modified by the Sixth Protocol…