Karavan Trading Corp. v. United States

Cline, Judge:

These are protests arising at the port of New York against the collector’s assessment of duty upon brass inlaid wooden boxes as smokers’ articles, not specially provided for, at 60 per centum ad valorem under paragraph 1552 of the Tariff Act of 1930. It is claimed that the merchandise is properly dutiable at 33% per centum under paragraph 412 as manufactures of wood.

The pertinent provisions of the tariff act are as follows:

Par. 1552. Pipes and smokers’ articles: * * * all smokers’ articles whatsoever, and parts thereof, finished or unfinished, not specially provided for, of…