Atkins, Kroll & Co. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division, C.D. 2286, overruling the importer’s protest and sustaining the collector’s classification and duty assessment of merchandise, palmyra stalks, imported from India.

The collector classified the palmyra stalks as fibrous vegetable substances, manufactured, in whole or in part, not specially provided for, under the nonenumerated provision of paragraph 1558 of the Tariff Act of 1930, as modified.

Appellant contends that the palmyra stalks come within the purview of paragraph 1806 of the free list of the Tariff Act…