Superior Dowel Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “rough shaped hardwood plain dowels” and was assessed with duty by the collector at the rate of 5 per centum ad valorem under the provisions of paragraph 406 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 406), as modified by the trade agreement with Canada, T. D. 49752, reading as follows:

Hubs for wheels, heading bolts, stave bolts, last blocks, wagon blocks, oar blocks, heading blocks, and all like blocks or sticks, roughhewn, or rough shaped, sawed or bored.

As originally filed the protest claim…