G. A. Westphal Co. v. United States

Oliver, Chief Judge:

This case relates to merchandise described on the invoices as wrought iron trees. The collector assessed duty at the rate of 45 per centum ad valorem under paragraph 1518 of the Tariff Act of 1930, as modified by T. D. 51802, supplemented by T. D. 51898, as articles in chief value of artificial stems and leaves, not specially provided for. Plaintiffs claim that the merchandise is properly dutiable at the rate of 22)4 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by T. D. 51802, as articles or wares not specially provided for, composed…