D. N. & E. Walter & Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Shading material: Higo Blind, Inside Peel, Natural color, without pulleys & cord.” It was classified by the collector 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 * * *

*2and assessed with, duty at the rate of 45 per centum ad valorem accordingly. The protest claim is for duty at the rate of 16% per centum ad valorem under the provision in paragraph 412 of the same act, as modified by the…