American Import Co. v. United States

Certain merchandise, consisting of lawn rakes in part of bamboo and in part of metal, entered at the port of Los Angeles in December 1930, was classified by the collector under the provisions of paragraph 409 of the Tariff Act of 1930 and assessed with duty at the rate of 45 per centum ad valorem. The appellant protested such classification, claiming, among other things, that said merchandise was dutiable at 30 per centum ad valorem under the provisions of paragraph 373 of said act. Other claims were made in the protest, but the only claim urged before us is that for classification under said…