Shaland v. United States

Wilson, Judge:

The merchandise in the case at bar, invoiced as “Shell Flower,” item No. 8201, was classified under paragraph 1518 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, supplemented by Presidential proclamation, T. D. 51898, at the rate of 45 per centum ad valorem as artificial flowers, composed wholly or in chief value of materials “other” than yarns, threads, filaments, tinsel wire, lame, bullions, metal threads, beads, bugles, spangles, or rayon or other synthetic textile, not specially provided for. Plaintiff claims the…