National Carloading Corp. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Bamboo Poles — 9 ft. 2 sections” and was assessed with duty at the rate of 55 per centum ad valorem under the provision in paragraph 1535 of the Tariff Act of 1930 reading as follows:

* * * fishing rods and reels, and parts thereof, finished or unfinished, not specifically provided for * * *.

Alternative claims are made in the protest, the claim chiefly relied upon being for duty at the rate of 45 per centum ad valorem under the provision in said paragraph 1535 for—

* * * all other fishing tackle and…