Border Brokerage Co. v. United States

Rao, Judge:

PlainitifC, a customhouse broker, imported for the account of Convoy Co. several used truck trailers, which were assessed with duty at the rate of 22y2 per centum' ad valorem, pursuant to the provisions of paragraph *344397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dee. 305, T.D. 51802, as articles of base metal, not specially provided for.

By protests duly filed against the liquidations of the respective entries, which were consolidated for purposes of trial, or by timely amendment thereto, plaintiff claims, alternatively, that…