Davies Turner & Co. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, Abstract 60191, which overruled the importer’s-protest and sustained the collector in assessing certain merchandise with duty at the rate of 22 per centum ad valorem under the provision for bent-wood furniture in paragraph 412 of the Tariff Act of 1930, as-modified by the Presidential Proclamation relating to the Mexican Trade Agreement, T. D. 50797. The importer, appellant, contends *40the merchandise should be assessed at 20 per centum ad valorem, as furniture wholly or in chief value of wood, not specially…