Border Brokerage Co. v. United States

Oliver, Judge:

The protest in this case relates to the importation of certain merchandise invoiced as “Samco Tru Cut Dados.” Each dado, as imported, consists of a circular blade with an integral washer in the center portion and cutting tips welded along the periphery. They were variously referred to in the record as dado cutters, dado heads, and dado saws. The collector constructively segregated them by assessing the blades with duty at 11% per centum ad valorem as parts of machines under paragraph 372 of the Tariff Act of 1930, as modified by T.D. 54108, and the tips composed of tungsten…