Twin Pin Co. of U. S. A. v. United States

Mollison, Judge:

This protest relates to merchandise described on the invoice as “Wooden Clothes Pin Bottom Parts” and as “Wooden Clothes Pin Top Parts.” The parts referred to were assessed with duty at the rate of 33}4 per centum ad valorem under the provision in paragraph 412 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 412) for—

* * * manufactures of wood * * *, or of which wood * * * is the component material of chief value, not specially provided for * * *.

They are claimed to be properly dutiable at the rate of 10 cents per gross under the provision in the same paragraph and act, as…