United States Customs Court December 28, 1955, No. 59620; protest 211221-K, 4651 (Chicago) (National Carloading Corp. v. United States)

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Bamboo Poles — 9 ft. 2 sections” and was assessed with duty at the rate of 55 per centum ad valorem under the provision in paragraph 1535 of the Tariff Act of 1930 reading as follows:

* * * fishing rods and reels, and parts thereof, finished or unfinished, not specifically provided for * * *.