New York Merchandise Co. v. United States

The following memorandum accompanied the order restoring cases to calendar:

Mollison, Judge:

The merchandise to which the two protests here involved relates is so-called piano stools which were assessed with duty at the rate of 16% per centum ad valorem under the provision in paragraph 412, Tariff Act of 1930, as modified, for manufactures of wood, not specially provided for. Each of the protests claims such merchandise to be properly dutiable at 11 or 12% per centum ad valorem, according to the date of entry for consumption, under the provision in said paragraph 412, as modified, for…