Walter v. United States

Mollison, Judge:

The merchandise the subject of these protests consists of valances made in chief value of bamboo, which were assessed with duty by the collector of customs at the rate of 40 per centum ad valorem under the provision in paragraph 411 of the Tariff Act of 1930, as modified by the Presidential proclamation reported in T.D. 53865, supplemented by T.D. 53877, for “curtains * * * wholly or in chief value of bamboo.” It is contended by the plaintiffs that valances are not commonly or commercially known as curtains and should take duty at 25 per centum ad valorem under the catchall…