American Import Co. v. United States

Oliver, Chief Judge:

This is a protest against the action of the collector of customs at Cleveland, Ohio, in assessing duties on certain merchandise, described on one invoice herein as “woven rush women” and on the second invoice herein as “woven rush dolls” (collective exhibit 2), imported from Mexico. The items in question were classified under paragraph 1513, Tariff Act of 1930, at 70 per centum ad valorem as straw dolls. The importer claims the merchandise to be properly dutiable under the provisions of paragraph 1537 (a) of the same act at only 25 per centum ad valorem as manufactures of…