Border Brokerage Co. v. United States

Nichols, Judge:

The merchandise involved in this case consists of pails in chief value of wood, exported from Canada to Blaine, W ash., on various dates between October 30, 1962, and April 27,1963. They were assessed with duty at 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52373, and T.D. 52476, as manufactures in chief value of wood, and are claimed to be dutiable at 7% per centum ad valorem under paragraph 407 of said tariff act, as modified by the General…