Hurricane Import Co. v. United States

WilsoN, Judge:

The involved me rchandise is described on the invoices as partly finished rattan chair frames. Upon importation, they lacked cushions which would enable them to be used. They were exported from Hong Kong and were entered at San Francisco on December 3, 1959 in entry No. 20904 and on February 16, 1960 in entry No. 30400.

*92The merchandise was classified under paragraph 409, Tariff Act of 1930, as modified by T.D. 54108, which reads as follows:

“Furniture wholly or in chief value of rattan, reed, bamboo, osier or willow, malacca, grass, seagrass, or fiber of any kind- 25%% ad val.”

The…