American Express Co. v. United States

Oliver, Chief Judge:

These two protests, which were consolidated at the time of trial, relate to pieces of vellum which are described on the invoices either as “Best Vellums” or as “Best Selected Uncut Vellums.” The collector classified the merchandise 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 duty at the rate of 20 per centum ad valorem. Plaintiffs claim that the merchandise is free of duty under the eo nomine provision for “vellum” in paragraph 1736 of the Tariff Act…