Border Brokerage Co. v. United States

Rao, Chief Judge:

The merchandise covered by the protests enumerated in schedule “A,” annexed to this decision and made a part hereof, consists of facial tissue classified under paragraph 1404 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, as crepe paper, commonly or commercially so known, valued at not more than 12% cents per pound, and assessed with duty at the rate of 1% cents per pound and 3% per centum ad valorem.

It is claimed in said protests that said merchandise is more properly classifiable under paragraph 1413 of…