Hudson Shipping Co. v. United States

Wilson, Judge:

The merchandise in the case at bar, invoiced as “carved wood sconces with mirror” and as “carved wood sconces w/oval mirrors,” was classified for duty under paragraph 230 (b) of the Tariff Act of 1930 at the rate of 50 per centum ad valorem as mirrors. Plaintiff claims these articles are properly classifiable under paragraph 412 of the said act, as amended by the General Agreement on Tariffs and Trade, T. D. 51802, at the rate of 16% per centum ad valorem as manufactures in chief value of wood.

The pertinent parts of the paragraphs under the tariff act here in question are as…