Ell Ron Distributors v. United States

Rao, Judge:

Plaintiff herein has protested the action of the collectors of customs at the ports of Tampa and New York in classifying certain imported gypsum board, invoiced as “Gyplath,” as cardboard or paperboard, laminated by means of an adhesive substance, and in assessing duty thereon at the rate of 15 per centum *67ad valorem, within the provisions of paragraph 1413 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802. Four importations of this merchandise are here involved, and three protests which have been consolidated for…