Armbee Corp. v. United States

Watson, Judge:

The protest in this case involves an importation of certain plastic artificial flowers described on the invoice as “AP/37 Poinsettia Branch”, “AP/36 Poinsettia Spray”, and “AP/1 Poinsettia Spray”. It was stipulated that the involved articles are in chief value of plastic (R..3).

The merchandise in question was classified under item 748.20 of the Tariff Schedules of the United States and assessed with duty at the rate of 28 per centum ad valorem as artificial flowers, wholly or almost wholly of plastics. Plaintiffs contend that the imported articles are properly dutiable under…