New York Merchandise Co. v. United States

Rao, Chief Judge:

Merchandise described as a plastic salad set, consisting of a 10-inch bowl, four 6-inch bowls, and a fork and spoon, were imported from Japan and entered at the port of Portland, Oreg., on August 13, 1964. The fork and spoon were assessed with duty at 17 per centum ad valorem under item 772.15 of the Tariff Schedules of the United States and the bowls at 21 cents per pound and 17 per centum ad valorem under item 772.06. The protest claimed that the bowls were dutiable at only 17 per centum ad valorem under item 772.15, but at the trial, the claim was limited to the four…