Samco, Inc. v. United States

Oliver, Chief Judge:

This case relates to merchandise described on the invoice as “Hot Plate Mats from Wood,” which was classified as articles in chief value of beads under paragraph 1503 of the Tariff Act of 1930, as modified by T. D. 51802 and T. D. 51898, carrying a dutiable rate of 30 per centum ad valorem. Plaintiff seeks classification as manufactures of wood, not specially provided for, under paragraph 412, as modified by T. D. 51802, with a duty assessment of 16% per centum ad valorem.

There are four items in question. Samples of them are in evidence (plaintiff’s exhibits 1, 2, 3, and…