Border Brokerage Co. v. United States

Oliver, Chief Judge:

This protest relates to certain merchandise, invoiced as “BX Coretrays” and assessed with duty at the rate of 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified, as manufactures of wood, not specially provided for. Although counsel for plaintiff, in his opening statement, claimed classification for the present merchandise as “packing boxes (empty), or packing-box shooks of wood,” (R. 2), plaintiff’s protest claims only that the articles are “Wood Packing Boxes,” classifiable under the eo nomine provision therefor in paragraph 407, as…