Atkins, Kroll & Co. v. United States

DoNloN, Judge:

Three protests have been consolidated for trial. The merchandise in issue is described as palmyra stalks, product of India. The classification of palmyra stalks (and of palmyra fiber) has been a much litigated issue over many years. The most recent decision is Chas. H. Demarest, Inc. v. United States, 44 C.C.P.A. (Customs) 133, C.A.D. 650, affirming id. v. id., 36 Cust Ct. 301, C.D. 1790.

In the Demarest case, the collector had classified the merchandise (both stalks and fiber) as fibrous vegetable sustances, manufactured, in whole or in part, not specially provided for, and…