Tropi-Cal v. United States

Re, Judge:

The protest in this case is limited to the merchandise described on the invoice as “#5127-TW Victorian bed headboard”. It was assessed for duty at 17 per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified, as parts of furniture in chief value of wood. The plaintiff has protested the assessment and maintains that the merchandise is wood furniture under paragraph 412 of the Tariff Act of 1930, as modified, and is properly dutiable at IO14 per centum ad valorem.

At the trial, counsel for the plaintiff stated that the merchandise in the case at bar is identical…