Sothern v. United States

Rao, Judge:

There is involved in this case the question of the proper classification of certain paperboard imported from Guatemala. This merchandise, which was described on the consular invoice as “80,814 lbs. strawboard cal. .016,” was classified by the collector of customs at the port of New York as test or container boards of a bursting strength above 60 pounds per square inch by the Mullen or Webb test, and accordingly assessed with duty at the rate of 10 per centum ad valorem, pursuant to the provisions of paragraph 1413 of the Tariff Act of 1930, as modified by the General Agreement on…