United States Willow Furniture Co. v. United States

These two cases are appeals by both the importers and the Government from the judgment of the Board of General Appraisers relating to the same importations.

*91The pertinent parts of paragraphs 407 and 410 of the Tariff Act of 1922 necessary of consideration to determine the issues here are as follows:

Par. 407. * * * Furniture made with frames wholly or in part of wood, rattan, reed, bamboo, osier or willow, or malacca, and covered wholly or in part with rattan, reed, grass, osier or willow, or fiber of any kind, 60 per centum ad valorem; * * * all articles not specially provided for, wholly or…