Mussman & Shafer, Inc. v. United States

Rao, Judge:

Mussman & Shafer, Inc., plaintiff herein, made two importations from Finland of certain merchandise described on the invoices as “Savoboards (Hardbóards) %" thick 4 x 12'.” The collector of customs at the port of Cincinnati, Ohio, classified said merchandise as pulpboard, lined, and assessed duty thereon at the rate of 15 per centum ad valorem, pursuant to the provisions of paragraph 1413 of the Tariff Act of 1930, as modified by the trade agreements with Sweden (68 Treas. Dec: 19, T. D. 47785) and with Finland (70 Treas. Dec. 369, T. D. 48554).

It is the claim of the plaintiff that…