Bob Stone Cordage Co. v. United States

Kao, Judge:

In the cases listed in the schedule of protests, attached to this decision and made a part hereof, which have been consolidated for purposes of trial, plaintiffs contest the assessment of duty at the rate of 15 per centum ad valorem on certain imported twine, composed of Mexican sisal. The assessment was made by the collector of customs at the port of entry, by virtue of the provisions of paragraph 1005 (b) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, for—

Cords and twines (whether or not composed of three or…