Mottahedeh Creations, Ltd. v. United States

Wilson, Judge:

The merchandise in the case at bar consists of certain articles composed of wrought iron, which were classified under paragraph 1518 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, supplemented by T.D. 51898, as articles in chief value of artificial flowers, fruits, or leaves, composed wholly or in chief value of “other” materials. In protests 293986-K and 297523-K herein, the rate of duty assessed was 45 per centum ad valorem. The merchandise covered by the remaining protests was classified under the same paragraph of the act,…