X-Acto Crescent Products Co. v. United States

Mollison, Judge:

The merchandise the subject of these protests consists of wooden boxes having hinged covers and internally arranged to hold small tools used by handicraft or hobby workers. The boxes were imported empty, the tools being placed therein after importation. Duty was assessed on the boxes at the rate of 25 per centum ad valorem under the provision in paragraph 412 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, for "manufactures of wood.” They are claimed to be properly dutiable at the rate of 16% per centum ad valorem under the…