United States Customs Court June 23, 1955, No. 59186; protest 247221-K (New York) (American Handicrafts Co. v. United States)

Opinion by

Ekwall, J.

Since no appeal for reappraisement was filed, it was held that the court, sitting in classification, is without jurisdiction over questions of value. The importer having failed to avail itself of the remedy provided for by section 501, Tariff Act of 1930, the protest was dismissed.