Stern v. United States

Wilson, Judge:

This protest concerns five entries* of gloves and mittens which are more particularly described mfra. They were exported from Japan, except for the merchandise in entry Nos. 894036 and 987975 which was exported from Hong Kong. The entries were made at the port of New York between March 31, 1960 and March 31, 1961. The plaintiff is a customhouse broker. Elliot Knitwear Corp. of New York City, hereinafter referred to as Elliot, was the actual importer.

These gloves and mittens were classified under either paragraph 1309, 1532 or 1114 of the Tariff Act of 1930 as modified as noted…