Voss Int. Corp. v. United States

Beckworth, Judge:

The raercbandise involved in these cases, consolidated at the trial, consists of metal shower heads, imported from Japan and entered at the port of Los Angeles on April 3, 1961, and September 19, 1961. They were assessed with duty at 19 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as articles in chief value of brass, not specially provided for. It is claimed that they are properly dutiable at 12% per centum ad…