Border Brokerage Co. v. United States

Kosenstein, Judge:

At issue in this case is the classification of articles, imported in November 1963, invoiced in protest 67/47785, one of the two consolidated protests herein, as “Cannery Slices - Bottoms,” and in protest 67/47786 as “Cannery Slices - Sides”, which were assessed for duty at 16% per centum ad valorem under the provision of TSUS item 207.00 for “Articles not specially provided for, of wood” and are claimed to be entitled to duty-free entry under TSUS item 666.00 as parts of agricultural implements or, alternatively, dutiable at 10 per centum ad valorem under TSUS item 240.01…