Hensel, Bruckmann & Lorbacher, Inc. v. United States

Wilson, Judge:

The merchandise in the case at bar consists of certain iron wall ornaments, which were assessed with duty at 35 per centum ad valorem under paragraph 1518 of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, supplemented by T.D. 53877, as articles in chief value of artificial leaves and stems, chief value of other materials, not specially provided for.

Plaintiff claims the merchandise properly dutiable at the rate of 20 per centum ad valorem under paragraph 397 of the Tariff Act of 1930,…