United States v. Downing & Co.

Wooden poles from six to twelve feet long, on top of each of which is an elliptical frame made of wicker, used as hole marker -s on golf greens, were assessed for duty at 45 per centum ad valorem, under *44paragraph 407 of the tariff act of 1922, as “ all articles, not specially-provided for, wholly or partly manufactured of rattan.”

The importer claimed and the Board of General Appraisers held, that the .articles were dutiable at 30 per centum ad valorem, under paragraph 1402 of said act, as equipment. The pertinent portions of said paragraph road as follows:

* * * golf balls * * * and all clubs,…