Broadway-Hale Stores, Inc. v. United States

Bao, Chief Judge:

The merchandise involved in this case consists of place mats imported from Japan and entered at the port of Los Angeles. It was assessed with duty at 42% per centum ad valorem under paragraph 1529 of the Tariff Act of 1930, as modified. It is claimed that the merchandise is properly dutiable under paragraph 31(b) of said tariff act, as modified, at 25 or 25% per centum ad valorem, as articles in chief value of cellophane, or under paragraph 1558, as modified, at 10 per centum ad valorem, as unenumerated manufactured articles.

The official papers do not disclose under which…