Swanson-Lindstrand, Inc. v. United States

Mollison, Judge:

The merchandise the subject of these protests, which were consolidated for trial and disposition, is described on the invoices as “Woven Veneer” and was assessed with duty by the collector of customs at the rate of 25 percent ad valorem under the provision in paragraph 1537 (a) of the Tariff Act of 1930 for “Manufactures of * * * chip * * * not specially provided for.” The protest claim is for duty at the rate of 16% percent ad valorem under the provision in paragraph 412 of the same act, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, for manufactures…