Field v. United States

WilsoN, Judge:

These are protests against the collector’s assessment of duty on certain merchandise at the rate of 45 per centum ad valorem under paragraph 1518 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, supplemented by Presidential proclamation, T. D. 51898, as artificial flowers or fruits. The merchandise in protest 230473-K herein was invoiced as “Metal fruits w/leaves” and that in protest 279842-K was invoiced as “Iron pictures of 4 season flowers rusty finish with dull black wooden frame.” Plaintiff claims the articles at bar are not…