Davies, Turner & Co. v. United States

WilsoN, Senior Judge:

The imported merchandise was exported from Rangoon, Burma on August 4,1963 and was entered at the port of Philadelphia on October 15,1963 by the broker for the account of B. Axelrod & Company of San Francisco, California.

This merchandise is invoiced as “Teak Boat Deckings” and is described as 1% inches by %6 of an inch, in lengths of 6 feet and up, averaging 8 feet. Exhibit 1 is representative thereof except as to length.

The collector of customs at Philadelphia classified the merchandise as “Hardwood flooring in strips and planks, whether or not drilled or treated,” under…