International Artware Corp. v. United States

Be, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise invoiced as hanging baskets.

The articles, which comprise the merchandise in issue, are admittedly of rattan, and were classified by the customs officials as rattan baskets under item 222.42 of the Tariff Schedules of the United States. They were consequently assessed with duty at the rate of 34 per centum ad valorem. Plaintiff has protested the classification and maintains *606that the articles should have been properly classified as articles of rattan not…