Border Brokerage Co. v. United States

Rosenstein, Judge:

The merchandise involved in the sis consolidated protests herein consists of uncleaned tree seeds, cone particles and stem ends stipulated to be “similar in all material respects to the uncleaned tree seeds” 1 in United States v. Border Brokerage Co., 54 CCPA 56, C.A.D. 905 (1967), which record is incorporated herein and upon which the case was submitted.

The importations were assessed for duty under paragraph 764, Tariff Act of 1930, as modified by T.D. 55816, as “Other garden and field seeds: * * * Tree and shrub”, at the rate of 1% cents per pound. Plaintiff, relying upon…