Border Brokerage Co. v. United States

Walker, Judge:

The merchandise the subject of this protest consists of sawed timber which was imported into the United States from Canada through the subport of Blaine, Wash., in -April 1941. Duty was assessed thereon at the rate of 50 cents per thousand feet, board measure, under paragraph 401 of the Tariff Act of 1930, as modified by the trade agreement with Canada reported in T. D. 49752, and, in addition, at the rate of $1.50 per thousand feet, board measure, under the provisions of section 601 (c) (6), of the Revenue Act of 1932 (47 Stat. 260) as amended by section 704 of the Revenue Act…