Best Moulding Corp. v. United States

This appeal is from a judgment of the United States Customs Court, First Division, C.D. 2366, overruling the protest of appellant, an American manufacturer, and sustaining the collector’s classification and duty assessment of pine wood moldings, the imported merchandise.

*8The collector classified the pine wood moldings at the rate of 25 cents per thousand feet, board measure, under the provision of sawed lumber in paragraph 401 of the Tariff Act of 1930, as modified by T.D. 51802, plus 75 cents per thousand feet, board measure, under the provision for dressed lumber in section 4551, Internal…