Protests 94169-K of Applicator Brush Co.

Walker, Judge:

The issue raised by these protests involves the classification for duty purposes of handles for small brushes. They were assessed with duty at the rate of 33J4 percent ad valorem under the provision in paragraph 412, Tariff Act of 1930, for “manufactures of wood * * * not specially provided for” and are claimed to be properly dutiable at only 20 percent under the provision in the same paragraph as amended by the Canadian Trade Agreement, T. D. 49752, for “paintbrush handles * * * wholly or in chief value of wood.”

The evidence establishes that the handles in the case at bar are…