New York Merchandise Co. v. United States

Landis, Judge:

The issue in this protest is whether the imported article, produced with two faces flush on reverse surfaces so as to make a two-faced mirror with a magnifying side and a plain side, framed in metal, has a reflecting area not over 1 sq. ft., under TSUS item 544.51, as classified by customs, or over 1 sq. ft., under TSUS item 544.54, as plaintiff claims. Mirrors, with or without frames, not over 1 sq. ft. in reflecting area, are dutiable at 83 per centum ad valorem. Those having a reflecting area over 1 sq. ft. are dutiable at only 20 per centum ad valorem.

This protest identifies…