Lins Broomcorn Co. v. United States

Johnson, Judge:

The question at issue in this action pertains to the classification of several importations of bear grass or palmilla imported from Mexico. The collector assessed duty thereon at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as a nonenumerated manufactured article. The plaintiff claims that if dutiable at all, it is dutiable at only 10 per centum ad valorem under the same paragraph as an unmanufactured article. It is further claimed, however, that the merchandise is more specifically provided for as fibrous vegetable substances, not dressed or…