Border Brokerage Co. v. United States

Rao, Chief Judge:

The instant protest relates to an importation of rolls of facial tissue paper invoiced as “SCOTTIES 2 PLY FACIAL TISSUE — IN PARENT ROLLS (UPWRAPPED) — WHITE,” the dimensions being: Core— 3 inches, diameter — 27 inches, and width — 8%6 inches. The collector of customs at the port of entry classified this merchandise as crepe paper, commonly or commercially so known, valued at not more than 12% cents per pound, pursuant to the provisions of paragraph 1404 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, land,…