J. E. Bernard & Co. v. United States

Oliver, Chief Judge:

This case relates to pieces of vellum of various sizes which were classified as parts of percussion instruments under paragraph 1541 (a) of the Tariff Act of 1930, as modified by T. D. 51802, supplemented by T. D. 51909, and accordingly assessed with duty at the rate of 20 per centum ad valorem. Plaintiff claims that the merchandise is free of duty under the eo nomine provision for “vellum” in paragraph 1736 of the Tariff Act of 1930.

The sole witness herein was the purchasing agent of the importing company, C. G. Conn,. Ltd., of Elkhart, Ind., whose business is the…