Humphreys v. United States

Nichols, Judge:

The merchandise involved in these cases consists of 2-piece cedar shorts in excess of 24 inches in width. It was assessed *294with duty at 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52373, and T.D. 52476, as manufactures of wood, not specially provided for. It is claimed, among other things, that the merchandise is properly dutiable at 10 per centum ad valorem under paragraph 1558 of said tariff act, as modified by the Torquay Protocol to the…