Whelan v. United States

Rao, Judge:

Two importations of so-called “Standard Hardboard, Industrial Grade,” each, consisting of 1,500 sheets, measuring 4'x8'x V", and 350 sheets, measuring 4' x 8' x %6", constitute the subject of the instant controversy. This merchandise was classified by the collector of customs at the port of entry as other pulpboard, plate finished, and assessed with duty at the rate of 7HI per centum ad va-lorem, pursuant to the provisions of paragraph 1413 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T- D. 51802.

Timely protests were…