C. T. Takahashi & Co. v. United States

Be, Judge:

In these sixteen protests, consolidated for purposes of trial, plaintiff contests the customs classification, and therefore the *40duty assessed on certain merchandise imported from Japan. The merchandise, consisting of plywood panels, is described on the invoices as sizes of }{" by 4' by 7', or by 4' by 8' plywood which has been Y-grooved unfinished, Y-grooved prefinished, V-grooved mismatched prefinished, or Y-grooved book-matched prefinished.

The merchandise was classified by the customs officials as plywood, under paragraph 405 of the Tariff Act of 1930, as modified by T.D. 52739,…