Pacific Wood Products Co. v. United States

Ford, Judge:

The merchandise covered by the entries in these consolidated protests consists of finished wooden frames for chairs, rockers, sofas, settees, and ottomans together with rayon cushion covers and plastic vinyl cushion covers.

The frames for the chairs, rockers, and settees were classified under the provisions of paragraph 412, Tariff Act of 1930, as modified by the *491Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as chairs at the rate of 17 per centum ad valorem. The frames for the sofas and ottomans were…