Bailey-Mora Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, which have been consolidated, was imported from Mexico and entered at the port of El Paso, Tex., on various dates in 1961,1962, and 1963.1 All of the items were assessed with duty at 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52373 and T.D. 52476, as manufactures of wood, not specially provided for. Various claims are made in the protests, as amended, but that relied upon is that the items are…