John L. Westland & Son, Inc. v. United States

Nichols, Judge:

The merchandise involved in this case, described on the invoice as mixed board, was assessed with duty at 20 per centum ad valorem under paragraph 405 of the Tariff Act of 1930, as modified, as other plywood. It is claimed, among other things, ithat it is properly dutiable at 16% per centum ad valorem under paragraph 412 of said tariff act, as modified, as manufactures of wood, not specially provided for.

Counsel for the respective parties have submitted this case on a stipulation reading as follows:

IT IS HEREBY STIPULATED AND AGREED by and between counsel for the respective…