Nevco Furniture Corp. v. United States

Re, Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of five models of merchandise described on the invoices as valets with seats and valet stands. The merchandise was classified under item 727.30 of the Tariff Schedules of the United States as:

“Furniture, and parts thereof, not specially provided for:

* ❖ * * * * *

Of wood:

Other:

Chairs”

It was, consequently, assessed with duty at the rate of 15 per centum ad valorem.

Plaintiff contests that classification, and claims that the imported articles are not chairs, but valets, designed and…