Garrett-Hewitt International v. United States

RichakdsoN, Judge:

The merchandise of this protest consists of 400,000 eyeliner brushes imported at Los Angeles, Calif., from Japan in November and December, 1966, and January, 1967. Plaintiffs protest the disallowance of drawback on the five entries covered by the instant protest, claiming that all requirements of 19 U.S.C.A., section 1313 (c) (section 313 (c), Tariff Act of 1930, as amended) and customs regulations issued pursuant thereto were fulfilled. Subsection (c) of section 1313 authorizes drawback allowances on duty-paid imported merchandise subsequently exported because the…