American Push Broom & Brush Co. v. United States

Importer has here appealed from the judgment of the United States Customs Court, Third Division, overruling its protest against the classification and duty assessment by the Collector of Customs at the port of San Francisco, Calif., of certain merchandise consisting of ribs of palm leaves, hereinafter more particularly described.

The collector’s classification was under the latter portion of paragraph 1558 of the Tariff Act of 1930 with duty assessment at 20 per centum ad valorem, the merchandise being held by him to be “articles manufactured, in whole or in part, not specially provided for.”

Th…