Bendix Mouldings, Inc. v. United States

WATSON, Judge:.

The merchandise at issue herein consists of wood moldings whose surface has been treated in various ways. The moldings were generally imported in 9-foot lengths and all possessed a rabbet (a recessed groove cut into the rear inner edge of the molding). The rabbet is designed to hold a picture or mirror within the confines of the frames. After importation these articles are cut and joined to form frames.

The nature and characteristics of the importations as well as the testimony persuade me that they are dedicated for use in the manufacture of picture or mirror frames. Plaintiff…