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NOVELTY IMPORT CO. v. UNITED STATES

C.D. 3462; Protest Nos. 60/3059-13209-59 and 62/7234-16807-61.

285 F.Supp. 160 (1968)

NOVELTY IMPORT CO., Inc. v. UNITED STATES.

United States Customs Court, Second Division.

June 4, 1968.

Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (David Serko and Allan H. Kamnitz, New York City, of counsel); Glad & Tuttle, Los Angeles, Cal., (Robert Glenn White, Los Angeles Cal., of counsel), for plaintiff.

Edwin L. Weisl, Jr., Asst. Atty. Gen. (S. William Barr, Arthur E. Schwimmer, and Andrew P. Vance, New York City, trial attorneys), for defendant.

Before RAO, Chief Judge, FORD and BECKWORTH, Judges.

BECKWORTH, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of wire poodle dogs imported from Japan in 1957 and 1959. The merchandise was assessed with duty at 25 cents per pound and 31½ per centum ad valorem or 25 cents per pound and 30 per centum ad valorem under paragraph 1312 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...

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