J. E. Bernard & Co., Inc. v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty on merchandise, described on the invoice as “palm fibre,” at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as articles manufactured in whole or in part, not specially provided for. It is claimed that the goods are entitled to free entry under paragraph 1684 of said tariff act as fibrous vegetable substances, not dressed or manufactured in any manner, and not specially provided for.

The pertinent provisions of the tariff act are as follows:

Par. 1558. That there shall be levied, collected, and…