Authentic Furniture Products v. United States

Donlon, Judge:

The merchandise here in issue consists of wooden stands, or tables, which as imported from Japan were unassembled. Entered at Los Angeles on May 17, 1960, they were assessed with duty at 30 percent ad valorem under paragraph 1552 of the Tariff Act of 1930, as modified, as smokers’ articles and parts thereof, finished or unfinished, not specially provided for. Plaintiff claims that the stands are dutiable at 1014 percent ad valorem, under modified paragraph 412, as furniture, wholly or partly finished, and parts thereof, wholly or in chief value of wood, not specially provided…