Nurserymen's Exchange v. United States

DoNLON, Judge:

These nine protests, consolidated for trial, have to do with merchandise described as “Tree Fern Totem Poles,” imported from Japan and entered at San Francisco. The collector classified the merchandise under paragraph 1558 of the Tariff Act of 1930 as nonenumerated manufactured articles, not specially provided for, and he assessed duty at the modified rate of 10 per centum ad valorem.

Plaintiff’s protests initially claimed, alternatively, classification either under paragraph 1558, as nonenumerated unmanufactured articles, not specially provided for, or under paragraph 1548, as…