Bamboo & Rattan Works, Inc. v. United States

Mollison, Judge:

The merchandise the subject of these protests is described on the invoices as “Split Bamboo Sticks, dyed green color, pointed one end,” and was assessed with duty at the rate of 45 percent ad valorem under the provision in paragraph 409 of the Tariff Act of 1930 for—

* * * all articles not specially provided for, wholly or partly manufactured of * * * bamboo * * *.

The claim in each of the protests is for duty at the rate of 1)4 cents per pound under the provision in the same paragraph for “split bamboo.”

At the trial of the issue it was stipulated by counsel—

* * * that the…