Hurricane Import Co. v. United States

Watson, Judge:

The merchandise in the case at bar consists of rattan side chair frames, which were classified under paragraph 409 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, and assessed with duty at the rate of 25% per centum ad valorem under the provision in said paragraph for “Furniture wholly or in chief value of rattan.” The protest was limited to the item invoiced as No. 8137F or 8137 (R. 2).

Plaintiffs in this protest claim the merchandise in question properly classifiable at the rate…