B. Axelrod & Co. v. United States

Maletz, Judge:

This case involves the dutiable status of teak decking in random lengths ranging from 6 to 13 feet that was imported from Thailand, the country of manufacture, and entered at the port of Los Angeles in 1966.

The imported decking was assessed by the government with duty at 4 percent under item 202.5† of the tariff schedules as “[h]ardwood flooring in strips and planks, whether or not drilled or treated.” Plaintiff claims that this assessment is erroneous and that the importation is properly dutiable either as $3.00 per 1,000 board feet under item 202.36 as teak “[1] umber, rough,…