Border Brokerage Co. v. United States

Re, Judge:

The legal question presented in these two protests, consolidated for purposes of trial, pertains to the proper classification, for customs duty purposes, of certain merchandise described on the invoices as plastic planting bullets. The merchandise was imported from Canada in 1966 and 1968. It was classified by the district director as “other articles not specially provided for, of rubber or plastics” under item 774.60 of the Tariff Schedules of the United States, and duty was assessed at 17 per centum ad valorem. Plaintiff contends that the plastic planting bullets should be…