A. N. Deringer, Inc. v. United States

Mollisost, Judge:

The ultimate consignee in the cases at bar imported certain wooden ladders from Canada. It has been stipulated that all of the ladders are similar in all material respects, and they may be described as follows: The ladders are from 16 to 22 feet in length, are made with half-round sides or rails of spruce, with rungs of either ash or oak. The width of each ladder becomes progressively narrower from the bottom to the top, at which point the ends of the two sides are joined.

Duty was assessed on the ladders at the rate of 16% per centum ad valorem under the provision in…