Zunold Trading Corp. v. United States

Watson, Judge:

This is one of two cases presently pending before the court involving the identical issue. The other case is Armbee Corporation and W. J. Byrnes & Co., Inc. v. United States, 60 Cust. Ct. 105, C.D. 3278, decided concurrently with the present case. The question for determination is whether certain artificial flowers and foliage which were classified at the rate of 28 per centum ad valorem under item 748.20 of the Tariff Schedules of the United States as artificial flowers, wholly or almost wholly of plastics, are excluded from classification under said item by virtue of the…