Martin Brokerage Co. v. United States

Rao, Judge:

There are involved in this action several importations of a commodity known as hardboard, which entered this country through the port of El Paso, Tex., during the period between February and June 1951. This merchandise was classified by the collector of customs at the port of entry as plate finished pulpboard, pursuant to the provisions of 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, and, accordingly, assessed with duty at the rate of $7.25 per ton, but not less than 7% per centum, nor more…