Border Brokerage Co. v. United States

Nichols, Judge:

The merchandise involved in this case was imported from Canada in two lots and entered at the port of Blaine, Wash., on May 3 and July 27, 1960, respectively. It is described on the entry papers as bundles of “Plant Bands of Veneer” or as bundles of “Flat Veneer Strips for making plant boxes — sides only.” It was 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, supplemented by T.D. 52476, as manufactures of wood, not…