Sankyodai Corp. v. United States

KichaRdsoN, Judge:

The merchandise of these consolidated protests described on the invoices as wooden seats, was entered and classified in liquidation under item 696.15 of the Tariff Schedules of the United States as parts of yachts or pleasure boats, which provision carries a duty rate of 12 per centum ad valorem. It is claimed in the protests that the merchandise should be classified under item 727.35 of the tariff schedules as furniture of wood other than chairs, at a duty rate of 10.5 per centum ad valorem.

It is not disputed that the imported merchandise is dressed and worked lumber, cut…