Bendix Manufacturing Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoices as “Carved Furniture Mouldings,” “Carved Furniture Beadings,” “Unfinished Mouldings,” and “Quarter-round Beadings.” It was assessed with duty at the rate of 40 per centum.ad valorem under the provision in paragraph 412 of the Tariff Act of 1930 for “wood moldings and carvings to be used in architectural and furniture decoration.”

The plaintiff claims that the articles in question are not “wood moldings” or “carvings,” but are, rather, “turnings.” The protest claim chiefly relied upon is that for duty at…