Border Brokerage Co. v. United States

Ford, Judge:

The controversy in the cases at bar, which have been consolidated for the purpose of trial, involves the proper classification of certain merchandise composed of extruded lead with notches at one-half-inch intervals, which was imported on reels in lengths of approximately 100 feet. The collector of customs classified *265this merchandise as “articles wholly or in chief value of lead” under the provisions of paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, or the Protocol of Accession by Japan to the…