Tower v. United States

MollisoN, Judge:

The merchandise the subject of the above-entitled protests, which were consolidated for trial and disposition, is described on the invoices as “box shooks,” and 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 for “manufactures of wood * * * not specially provided for.”

As originally filed, each of the protests claimed the merchandise to be dutiable at the rate of 7% per centum ad valorem under the provision in paragraph 407 of the said act, as modified by the Mexican Trade Agreement, T. D. 50797, for…