Border Brokerage Co. v. United States

KichaRdsoN, Judge:

The merchandise of this protest consists of retort crates and aluminum trays which were imported at Blaine, Washington, from Canada. The crates were classified in liquidation under item 692.60 of the Tariff Schedules of the United States at the duty rate of 16 per centum ad valorem. The trays were classified in liquidation under item 657.40 of the tariff schedules at the duty rate of 19 per centum ad valorem.

In its protest plaintiff claims that the crates and trays should be classified (1) under item 640.30 of the tariff schedules at 10 per centum ad valorem, and (2) under…