Charles H. Demarest, Inc. v. United States

OliveR, Judge:

The merchandise involved herein consists of metal and cocoa fiber door mats. It was classified under paragraph 397 of the *584Tariff Act of 1930, as modified by T.D. 54108, and assessed with duty at the rate of 19 per centum ad valorem, as manufactured articles not specially provided for, in chief value of steel.

The plaintiff claims that the merchandise is properly classifiable under paragraph 339 of the said tariff act, as modified, supra, dutiable at the rate of 17 per centum ad valorem, as household utensils not specially provided for, in chief value of steel.

The merchandise and…