Lohzin & Born, Inc. v. United States

Maletz, Judge:

This action which, is before the court on cross-motions for summary judgment involves the dutiable status of merchandise invoiced as metal ship ornaments, tin plate decorative sailing ships or tin plate sailing ship ornaments that were exported from Hong Kong and entered at the port of Chicago from January 1970 through March 1971. The importations were classified as other models under item 737.15 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, and assessed duty depending on the date of entry at the rate of 24% ad valorem (1970) or 21% ad valorem…