La Bomboniera, Inc. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “confectionery flowers,” and was assessed with duty at the rate of 60 percent ad valorem under the provisions of paragraph 1518 of the Tariff Act of 1930, which, so far as pertinent, read as follows:

* * * artificial or ornamental fruits, vegetables, grasses, grains, leaves, flowers, stems, or parts thereof, when composed wholly or in chief value .of yarns, threads, filaments, tinsel wire, lame, bullions, metal threads, beads, bugles, *135spangles, or rayon or other synthetic textile, 90 per centum ad…