BECKWORTH, Judge:
The merchandise involved in this case consists of handbags imported from Hong Kong and entered at the port of Chicago on April 18, 1961. It was assessed with duty at 21 cents per pound and 17 per centum ad valorem under paragraph 1539(b) 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 manufactures wholly or in chief value of...
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