Terra Firma Sales Co. v. United States

*55MEMORANDUM OPINION AND ORDER

Watson, Judge:

This action challenges the classification of imported articles having the likeness of flowers. They consist of parts of dried plants which have been glued together to form a flower and then attached to a wrapped wire stem. They were classified as artificial flowers under item 748.21 1 of the Tariff Schedules of the United States (TSUS) and assessed with duty at the rate of 42.5 per centum ad valorem. Plaintiff claims that they are either free of duty as dried or bleached natural plants under item 748.30 2 of the TSUS or dutiable at the rate of 5 per…