United States v. Charles H. Demarest, Inc.

This is an appeal from the judgment of the United States Customs Court, First Division, sustaining the importer’s protest and holding *110the merchandise involved to be dutiable at 5 per centum ad valorem as “sea grass, manufactured,” under paragraph 1540 of the Tariff Act of 1930 as modified by the Presidential proclamation relating to the general agreement, T. D. 51802, rather than at 25 per centum ad valorem as “manufactures of sea grass” under paragraph 1537 (a) of the Act, as classified by the collector.

As stated by the Customs Court, the merchandise “appears to be a two-strand cord, about…