Border Brokerage Co. v. United States

Richardson, Judge:

The merchandise in this consolidated case, consisting of halibut snaps, was exported from Canada at various times between 1971 and 1976, and classified in liquidation under TSUS item 731.60, as modified by T.D. 68-9, as fishing tackle, not specially provided for, and assessed for duty at 15 or 12.5 per centum ad valorem, depending upon the date of entry. It is primarily claimed by the importer that the merchandise should be classified under TSUS item 745.68, as modified by T.D. 68-9, as clasps or snap fasteners valued over 20 cents per dozen pieces or parts, at the duty rate…