United States v. Decorative Novelty Co.

. Hatfield, Judge,

delivered the opinion of the court:

This is an appeal by the Government from a judgment of the United States Customs Court.

The merchandise involved consists of baskets of wood, colored. It was assessed for duty by the collector at the port of Los Angeles at 45 per centum ad valorem under paragraph 4Q9 of the Tariff Act of 1922, which reads as follows:

Par. 409. Porch and window blinds, baskets, chair seats, curtains, shades, or screens, any of the foregoing wholly or in chief value of bamboo, wood, straw, papier-máché, palm leaf, or compositions of wood, not specially provided…