Border Brokerage Co. v. United States

Mollison, Judge:

Section 3424 (a) of the Internal Revenue Code of 1939, as modified by the Presidential proclamation relating to the General Agreement on Tariffs and Trade, T. D. 51802, provided for a tax or duty on the importation of—

Lumber, including sawed timber, rough, or planed or dressed on one or more sides (except lumber and timber of teak, balsa, Japanese white oak, Japanese maple, Northern white pine (pinus strobus), Norway pine (pinus resinosa), and Western white spruce, and except flooring made of maple, birch, and beech): * * *

at varying rates depending upon the kind of lumber…