Border Brokerage Co. v. United States

Landis, Judge:

Plaintiff protests the customs classification of four entries filed at Blaine, Washington, covering merchandise described as “Tru Cut” dadoes, imported from Canada under invoice of Samco Engineering Co., Ltd. A dado head is basically a power saw to cut flat-bottom grooves. (Webster’s Hew International Dictionary, 1968 edition; Funk & Wagnalls Hew Standard Dictionary of the English Language, 1942 edition.)

The “Tru Cut” dadoes involved in this case include a “high speed steel” model; a “carbide” model; a so-called “carbide tipped” dado, *114and some described simply as dado “saws”.…