Johnson & Co. v. United States

Duty was assessed on the merchandise covered by the protest here involved at the rate of 60 per cent ad valorem as artificial flowers, under the provisions of paragraph 347 of the tariff act of 1913. The importers claim that duty should have been assessed either at 25 per cent under paragraph 368 or at 15 per cent under paragraph 385 of the act. In this court, counsel states that for the purpose of this appeal he limits his claim as to dyed straw articles to that made under paragraph 385, claiming that such articles should be assessed with duty under that paragraph at 15 per cent ad valorem,…