Brechner Bros. v. United States

OliveR, Judge:

This case concerns an importation of merchandise described on the invoice as a “Mech. Dressed Crawling .Baby” which was assessed for duty as a doll at the rate of 35 per centum ad valorem under paragraph 1513 of the 1930 Tariff Act, as modified by the Tor-quay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739 and T.D. 52857. Plaintiff claims that the merchandise is properly dutiable at the rate of only 30 per centum ad valorem under the same paragraph, as modified by the Sixth Protocol, of Supplementary Concessions to the General Agreement on Tariffs and Trade,…