Wheeler & Miller Shelford, Inc. v. United States

Nichols, Judge:

The merchandise involved in this case was limited at the trial to items described on the invoice as follows:

3047 Rattan Peel Tub Chair

3361-B Child’s.Tub Chair, varnished

3362-B Child’s Arm Chair, varnished

These items were imported from Hong Kong and entered at the port of San Francisco on August 15, 1957. They were assessed with duty at 27 per centum ad valorem under paragraph 409 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, as furniture wholly or in chief value of rattan.…