E. Dillingham, Inc. v. United States

Rao, Judge:

The merchandise involved in this case was entered at the port of Alexandria Bay, N.Y. on various dates in 1970 and 1971. It is described on the invoices as dull or semi-dull “nylon 66, advanced waste in tow form”. It was assessed with duty under item 309.30, Tariff Schedules of the United States, as modified by Presidential Proclamation 3822, T.D. 68-9, as grouped filaments of man-made fibers, in continuous form, valued not over 80 cents per pound, at 11.9 cents or 10 cents per pound, depending upon the date of entry. It is claimed to be dutiable at 10 per centum or 9 per centum ad…