P. L. Thomas Co. v. United States

Oliver, Chief Judge:

The plaintiff, in this case, imported certain flat, wooden sticks, on which duty was assessed at the rate of 25 per centum ad valorem under the provision in paragraph 1537(a), Tariff Act of 1930, for “Manufactures of * * * chip.” The protest claim is for duty at the rate of 16% per centum ad valorem under the provision in paragraph 412 of the said act, as modified by T.D. 52373 and T.D. 52476, for “Manufactures of wood.”

The facts are not seriously in controversy. The imported sticks, samples of which are before us as plaintiff’s collective exhibit 1, are each approximately…