Flower Center, Inc. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “feather heathers for hat trims” and as “feather heathers for hat trimmings.” According to the collector’s letter of transmittal accompanying the protest, it was classified as artificial flowers in chief value of feathers at the rate of 60 per centum ad valorem under the provisions of paragraph 1518 of the Tariff Act of 1930, as amended by the Presidential proclamation reported in T. D. 51898.

The claims made in the protest or by amendment thereof are for duty at the rate of 20 per centum ad valorem…