Chas. H. Demarest, Inc. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Dyed Darker Green Special Bamboo Flower Sticks” and was assessed with duty by the collector at the rate of 45 per centum 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 protest claim is for duty at the rate of VA cents per pound under the provision in paragraph 409 of the same act for “split bamboo,” and by timely amendment of the protest claims were added for duty at the…