Border Brokerage Co. v. United States

Rao, Chief Judge:

The merchandise involved in these cases, consolidated at the trial, was imported from Canada on various dates in 1964 and 1965. It was described on the invoices as “Elastomuffles” or “Silent Sailors” and consists of various sized mufflers used in connection with motorboat engines. The articles were assessed with duty at 17 per centum ad valorem under item 774.60 of the Tariff Schedules of the United States, as articles not specially provided for, of rubber or plastics. While several claims were made in the protests and the amended protests, the claim before the court is that…