Howland v. United States

Oliver, Chief Judge:

These two protests involve certain wooden shutters, which were assessed with duty at the rate of 40 per centum ad valorem under the provision in paragraph 411 of the Tariff Act of 1930, as modified by T.D. 53865, supplemented by T.D. 53877, for window blinds, wholly or in chief value of wood, not specially provided for. Plaintiffs claim that the merchandise is properly dutiable at only 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified by T.D. 52373 and T.D. 52476, as manufactures of wood, not specially provided for.

At the time of trial,…