Weyerhaeuser Co. v. United States

Madetz, Judge:

This is an action by an American manufacturer challenging the classification by the government of certain imported fiberboard,1 having a density of approximately 42 pounds per cubic foot,2 under item 245.90 of the tariff schedules as “Building boards not specially provided for, whether or not face finished: * * * Other boards, of vegetable fibers (including wood fibers).” In accordance with that item, duty was assessed at 2 per centum ad valorem.

Plaintiff contends that the merchandise is “hardboard” and claims alternatively that it is properly classifiable under one of the…