United States v. Basket Importing Co.

The merchandise involved in this appeal consists of Bar Harbor chairs of willow, identical with those which were the subject of appeal in United States Willow Furniture Co. et al. v. United States, 13 Ct. Cust. Appls. 90, and, as we understand it, the same exhibits represent the merchandise in this case as represented the importation in the Willow Furniture Co. case, supra.

The question here involved is, is the merchandise dutiable as assessed by the collector as furniture made with frames wholly or in part of willow, and covered wholly or in part with willow, at 60 per centum ad valorem under…