Border Brokerage Co., Inc. v. United States

RE, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of cer tain mercandise invoiced as “Dadoed Door Jambs H300 Sets 2/7 1/3”. It consists of two side pieces of wood, in which there has been cut a dado or groove, and a top piece without a groove.

The imported doorjamb sets were assessed with duty by the customs officials as an entirety, i.e., as a unit, as “[ajrticles not specifically provided for, of wood”, pursuant to item 207.00 of the Tariff Schedules of the United States. They were consequently assessed with duty at the rate…