Decorative Imports v. United States

Mollison, Judge:

The merchandise the subject of these protests is described on the invoices as “Peel Beach Chair” or “Rattan Beach Chair.” It was assessed with duty at the rate of 45 per centum ad valorem under the provision in paragraph 409 of the Tariff Act of 1930 for- — ■

* * * all articles not specially provided for, wholly or partly manufactured of rattan, bamboo, osier or willow.

Plaintiff contends that the articles are more specially provided for under the provision in paragraph 412 of the said act, as modified by the Presidential proclamation reported in T.D. 51802, for—

Furniture,…