Tower v. United States

Mollison, Judge:

The merchandise the subject of this protest was assessed with duty at the rate of 33% per centum ad valorem under the provision in paragraph 412 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 412) for “manufactures of wood * * * not specially provided for.” Various claims were made in the protest and by timely amendment thereof, but all were abandoned save the claim *273that the merchandise is properly dutiable at the rate of 50 cents per thousand feet, board measure, under the provision in paragraph 401 of the said act, as amended by the Canadian Trade Agreement, T. D.…