Arthur J. Humphreys, Inc. v. United States

Ford, Judge:

The merchandise covered by this consolidated action consists of western red cedar fence sections, fence posts, gates, comer adaptors and cleats. The fence sections identified on the invoices as 4 x 8 and 5x8 western weave, 5x8 and 6x8 stockade, 5x8 townhouse, crisscross sections and the formal gates and stockade gates of various sizes were all assessed with duty at the rate of 11.5 per centum ad valorem under item 207.00, Tariff Schedules of the United States, as modified by Presidential Proclamation 3822, T.D. 68-9, as “Articles not specially provided for, of wood.”

The fence…