A. N. Deringer, Inc. v. United States

Maletz, Judge:

This case involves the proper classification of four shipments of certain wedge-shaped wooden articles that were imported from Canada in 1965 and 1966 and described on the invoices as “horsefeathers.” They were classified by the government under item 207.00 of the Tariff Schedules of the United States as articles of wood, not specially provided for, and assessed with duty at the rate of 16% percent ad valorem. Plaintiff claims that the imports are properly *68classifiable under item 202.03 of the tariff schedules as rough spruce lumber dutiable at the rate of 35 cents per thousand…