Border Brokerage Co. v. United States

Maletz, Judge:

The problem in this case is to determine the proper tariff rate on wooden cribbage boards that were imported from Canada via Blaine, Washington. The government assessed duty of 20 percent ad valorem, classifying the importations under item 734.15 of the Tariff Schedules of the United States, which item reads in part:

Chess, checkers, pachisi, backgammon, darts, and other games played on boards of special design, all the foregoing games and parts thereof (including their boards); * * *

*447Defendant claims alternatively that if item 734.15 is inapplicable, the importations are dutiable…