British Overseas Airways Corp. v. United States

Wilson, Judge:

The merchandise involved in this case consists of certain bags, invoiced as “Night Stop Bags, plastic,” which were classified under paragraph 1531 of the Tariff. Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as leather bags and assessed at the rate of 20 per centum ad valorem, by similitude (paragraph 1559). The plaintiffs contend that the importation is properly dutiable under paragraph 1558 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739, supplemented by the…