De Waubert, Inc. v. United States

Wilson, Judge:

The merchandise involved in this case consists of certain earthenware ornaments and was assessed for duty by the collector at 45 per centum ad valorem under paragraph 1518 of the Tariff Act of 1930, as modified by the President’s proclamation supplementing the General Agreement on Tariffs and Trade, T. D. 51898, as artificial flowers, composed wholly or in chief value of materials other than “yarn, threads,” etc.

Plaintiffs claim that the involved importation does not consist of artificial flowers in the tariff sense and that it is properly dutiable at 5 cents per dozen pieces…