Consolidated Cork Corp. v. United States

Nichols, Judge:

The merchandise involved in this case consisted, as imported, of 126 bales of granulated cork, of average weight of 175 pounds per bale. It was imported from Portugal on or about November 28, 1962, and was assessed with duty at 3 cents per pound under paragraph 1511 of the Tariff Act of 1930, as granulated cork, weighing not over 6 pounds per cubic foot uncompressed. It is claimed to be dutiable under said paragraph at 1 cent per pound as other granulated cork.

The pertinent parts of said paragraph 1511 are as follows:

Par. 1511. * * * clean, refined, or purified, granulated or…