Finn Bros. v. United States

RoseNSteiN, Judge:

This case concerns the proper tariff classification and rate of duty for certain items described on the entry papers as “carved ivory rose flowers.” However, there is a collateral issue which must be considered before proceeding to a decision on the merits.

The merchandise was entered for consumption on November 19, 1965 under TSUS item 740.35, and estimated duties, based on a 55 per centum ad valorem duty rate, were deposited. Although the case was tried (R. 3) and briefed by the parties on the assumption that the merchandise was classified as entered, it was, in fact,…