Hurricane Import Co. v. United States

NewmaN, Judge:

The imported merchandise, consisting of wooden gun racks with or without locking bars, was classified at the port of entry as manufactures in chief value of wood, not specially provided for, and assessed with duty at the rate of 16% per centum ad valorem, pursuant to paragraph 412 of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade. Plaintiffs contend that the gun racks should be classified as furniture, other than chairs, dutiable at the rate of 10% per centum ad valorem under said paragraph 412, as…