Whelan v. United States

Rao, Judge:

The question for determination in this action is the proper dutiable classification, within the framework of existing tariff provisions, of certain so-called “Standard Hardboard, Industrial Grade,” hereinafter referred to as hardboard. This merchandise was imported from Canada in sheets, 4 feet in width, 8 feet in length, and of a thickness of either }&, fíe, or }( inch, with the ^-inch thickness predominating.

The collector of customs at the port of entry classified the importations as pulpboard, plate finished, and assessed duty thereon, at the rate of 7% per centum ad valorem,…