America Asia Co. v. United States

BecKwoRti-i, Judge:

The merchandise involved in these cases consists of various articles, described in the stipulation, imported from Hong Kong and entered at the port of Los Angeles during 1961 and 1962. The articles were assessed with duty at various rates under paragraph 411 of the Tariff Act of 1930, as modified, as baskets of wood. It is claimed they are properly dutiable at 16% per centum ad valorem under paragraph 412 of said tariff act, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T.D. 52373, and 85 Treas.…