Wood v. United States

DoNXON, Judge:

The issue here is whether certain acoustical mineral tile, imported in 1960 from Canada, was correctly classified by the collector as earthy or mineral substances, manufactured, decorated, under paragraph 214, Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade (T.D. 54108), with duty as such at the rate of 34 per centum. Plaintiff’s protest claims that these tiles should be classified under that same paragraph, as modified by the General Agreement on Tariffs and Trade (T.D. 51802), as earthy or mineral…