New York Merchandise Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest was described in the opening statement of counsel for the plaintiff as “piano benches” and was assessed with duty at the rate of 16% per centum ad valorem under the provision in.paragraph 412, Tariff Act of 1930, as modified, for manufactures of wood, not specially provided for. The protest claim is for duty at the rate of 11% per centum ad valorem under the provision in the same paragraph, as modified by T.D. 54108, for furniture, wholly or in chief value of wood, other than chairs.

When the protest was called for trial, counsel for…