B. A. McKenzie & Co. v. United States

Bao, Chief Judge:

The merchandise involved in this case, imported from Mexico, is described on the invoices as “Ixtle Fibre Pads” and was assessed with duty at 20 per centum ad valorem under item 355.05 of the Tariff Schedules of the United States as webs, wadding, batting, or nonwoven fabrics, or articles made therefrom, of vegetable fibers. Various claims have been made in the protest and amendments thereto, but those presently relied on are that the merchandise is properly dutiable at 10 per centum ad valorem (1) under item 222.64 of said tariff schedules, as articles not specially provided…