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J. S. SAREUSSEN MARINE SUPPLIES, INC. v. UNITED STATES

C.D. 3799; Protests No. 63/12119-16795 etc.

304 F.Supp. 1185 (1969)

J. S. SAREUSSEN MARINE SUPPLIES, INC. v. UNITED STATES.

United States Customs Court, First Division.

April 22, 1969.

Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal. (Marjorie Shostak and S. Richard Shostak, Los Angeles, Cal., of counsel), for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Glenn E. Harris, New York City, trial attorney), for defendant.

Before WATSON, MALETZ, and RE, Judges.

WATSON, Judge:

The merchandise involved in these consolidated protests consists of paint imported from Norway. It was classified by the collector as a coal tar product under paragraph 28(a) of the Tariff Act of 1930 and assessed with duty at the rate of 45 per centum ad valorem plus 7 cents per pound.

The paint was entered for consumption on five separate occasions, November 10, 1959, February 25, 1960, April 26, 1960, August 3, 1960 and August 10, 1960, and...

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