INTERNATIONAL ARTWARE CORPORATION v. UNITED STATES

C.D. 4146; Protests 67/41742-8264, etc.

320 F.Supp. 1009 (1970)

INTERNATIONAL ARTWARE CORPORATION v. UNITED STATES.

United States Customs Court, First Division.

December 16, 1970.


Attorney(s) appearing for the Case

Baker, Hostetler & Patterson, Cleveland, Ohio (H. Stephen Madsen, Cleveland, Ohio, of counsel), for plaintiff.

Carl Eardley, Acting Asst. Atty. Gen. (Harold L. Grossman and Andrew P. Vance, New York City, trial attorneys), for defendant.

Before WATSON, MALETZ, and RE, Judges.


RE, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise invoiced as hanging baskets.

The articles, which comprise the merchandise in issue, are admittedly of rattan, and were classified by the customs officials as rattan baskets under item 222.42 of the Tariff Schedules of the United States. They were consequently assessed with duty at the rate of 34 per centum ad valorem...

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