Border Brokerage Co. v. United States

Ford, Judge:

The cases listed in schedule “A,” annexed hereto and made a part hereof, were consolidated for the purpose of trial. The *483imported merchandise consists of gasoline-operated chain saws and parts and was assessed with duty at the rate of 11.5 per centum ad valorem under the provisions of paragraph 372, Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, or 10.5 per centum ad valorem under said paragraph 372, as modified by T.D. 55615, depending upon date of entry. The gasoline engines are…