Washington Handle Co. v. United States

The United States Customs Court, First Division (C. D. 936), overruled appellant’s protest against the assessment of duty at 20 per centum ad valorem under paragraph 412 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. §1001, par. 412), as amended by the Canadian Trade Agreement, 74 Treas. Dec. 235, T. D. 49752, on several entries of broom handles exported from Canada. The ' importer claimed the merchandise to be dutiable at 5 per centum ad valorem under paragraph 406 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. §1001, par. 406), as amended by said trade agreement with Canada.

*82Paragraph 412…