Border Brokerage Co. v. United States

FoRd, Judge:

The cases listed in schedule “A”, annexed hereto and made a part hereof, were consolidated for the purpose of trial. These cases are directed against the classification of certain items of merchandise described as chutes, hoods and phase barriers as parts of circuit breakers under item 685.90, Tariff Schedules of the United States, and the consequent assessment of duty at the rate of 17.5 per centum ad valorem or 15.5 per centum ad valorem depending upon the date of entry.

Plaintiff contends said merchandise, which admittedly is used exclusively as an insulator in circuit breakers,…