John S. Connor, Inc. v. United States

Nichols, Judge:

The merchandise involved in this case, imported from Japan and entered at the port of Baltimore on January 5,1961, is described on the invoice as wooden spinning wheel planters and is in two sizes, one valued at $5.48 per dozen and the other at $3.54 per dozen. It was assessed with duty at 25 per centum ad valorem under paragraph 409 of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, supplemented by T.D. 53877, as articles not specially provided for, partly manufactured of bamboo. It…