Moore International, Inc. v. United States

Watson, Judge:

The merchandise the subject of these protests, consolidated for trial, consists of various fruits and nuts carved from wood. It was classified under item 748.21, Tariff Schedules of the United States, at the rate of 42.5 per centum ad valorem as artificial fruits of “other” material.

*46Plaintiffs claim the merchandise to be properly classifiable under item 207.00 of the Tariff Schedules of the United States at the rate of 16% per centum ad valorem as “articles not specially provided for, of wood.” It was stipulated that the articles in question are in chief value of wood (E. 3).

The…