Protests 939597-G of Barrant

Waltcer, Judge:

These are suits against the United States brought at the port of San Francisco for the recovery of money claimed to have been illegally exacted as customs duties on importations of so-called iron pictures. They were assessed with duty by the collector at the rate of 60 percent ad valorem under the provision in paragraph 1518, Tariff Act of 1930, for artificial flowers, and are claimed to be properly dutiable at the rate of 45 percent ad valorem under the provision in paragraph 397 of the same act for articles, not specially provided for, composed wholly or in chief value of…