Shelford, Inc. v. United States

Nichols, Judge:

The merchandise involved in this case, imported from Hong Kong and entered at the port of San Francisco on June 15, 1953, is described on the invoice as collapsible peel beach chairs and as peel automobile backrests. It was assessed with duty at 45 per cen-tum ad valorem under paragraph 409 of the Tariff Act of 1930 as articles in part of rattan. The protest claims that “Back rests of peel” are properly dutiable at 30 per centum ad valorem under paragraph 409 of said tariff act, or at 12% per centum, 16% per centum, or 20 per *131centum ad valorem under paragraph 412, as modified.…