Bamboo & Rattan Works, Inc. v. United States

This is an appeal from the judgment of the United States Customs Court, First Division, entered in conformity with its decision, Abstract 55719, 27 Cust. Ct. 271, overruling two protests (the cases being consolidated for trial) of the importer whereby recovery is sought of an alleged excess of duty assessed by the Collector of Customs at the port of New York City on merchandise stated in the decision to be described on the invoices as “Split Bamboo Sticks, dyed green color, pointed one end.”

The merchandise was classified and duty assessed under the clause in paragraph 409 of the Tariff Act of…