Maher-App v. United States

Rao, Chief Judge:

The protests here involved, which have been consolidated for purposes of trial, place in issue the tariff classification of certain imported merchandise, consisting of 5 or 8 pound balls of henequen or sisal twine, which was invoiced as binder twine. The collector of customs at the port of entry applied the provision for cords and twines in paragraph 1005 (b) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, *472T.D. 51802, and, accordingly, assessed duty upon these importations at the rate of 15 per centum ad valorem.…