United States v. Arthur J. Humpreys, Inc.

Baldwin, Judge.

This is an appeal from the judgment of the Customs Court, 74 Cust. Ct. 73, C.D. 4588, 394 F. Supp. 1395 (1975), holding that certain fence sections, gates, fence posts, corner adapters and cleats are classifiable as “[w]ood fence pickets, palings and rails whether or not assembled into fence sections” under TSUS item 200.75, and as “[w]ood poles, piles and posts” under TSUS item 200.60. We affirm.

The Importations

The goods are fence sections (classified by the Customs Service under TSUS item 207.00) and fence parts (classified under item 202.54) made of red cedar which have been…