Frampton v. United States

Beckworti-i, Judge:

The merchandise involved in this case, described on the invoice as hard maple flooring, was imported from Canada and entered at the port of Detroit on November 21, 1963. It was assessed with duty at 16% per centum ad valorem under item 202.60 of the Tariff Schedules of the United States, as wood flooring, other. It is claimed to be dutiable at 4 per centum ad valorem under item 202.57, as hardivood flooring in strips and planks.

The pertinent provisions of the Tariff Schedules of the United States are as follows :

Wood flooring, whether in strips, planks, blocks, assembled…