W. X. Huber Co. v. United States

Walker, Judge:

In this case the question is presented whether unfinished tennis and badminton racket frames are entitled to classification under the provisions of paragraph 1502 of the Tariff Act of 1930, or are properly dutiable, as assessed by the collector, under the general provision for manufactures of wood, not specially provided for A sample of the articles involved is in evidence as illustrative exhibit A and consists of a bare frame which has been drilled to accommodate the gut ultimately to be strung thereon. It has not been lacquered or varnished, nor has the handle been fitted with…