John V. Carr & Son, Inc. v. United States

Rao, Judge:

In this case, there is presented for determination the question of the proper classification for customs purposes of certain imported merchandise, invoiced as “Wood Pulp Insulating Board Strips.” All of said strips were 1% inches in width, y2 or % inch in thickness, and either 48 or 72 inches in length. This merchandise was assessed with duty at the rate of 15 per centum ad valorem, pursuant to the provision in paragraph 1413 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, for:

Papers and paper board and…