Corham Artificial Flower Co. v. United States

WatsoN, Judge:

These protests, consolidated for the purpose of trial, place in issue the classification of certain articles invoiced as plastic artificial flowers. The merchandise was classified pursuant to item 748.20 of the Tariff Schedules of the United States as “ [a] rtificial flowers, trees, * * *: [w]holly or almost wholly of plastics.” Plaintiff claims that the merchandise is properly classifiable pursuant to item 774.60 of said tariff schedules as other “[a]rticles not specially provided for, of rubber or plastics.”

It has been stipulated by the parties that the instant merchandise is…