C. B. Smith Co. v. United States

Wilson, Judge:

These protests were consolidated for trial.

The imported merchandise was exported from Japan and entered at the port of Los Angeles on February 4, 1966. The district director classified the imported material under item 207.00 of the Tariff Schedules of the United States (TSUS) as “Articles not specially provided for, of wood” and assessed duty at the rate of 16% percent ad valorem.

Plaintiff claims under item 202.53 (TSUS) as “hardwood, edge-glued or end-glued, not over 6 feet in length or over 15 inches in width, and not drilled or treated,” at the rate of 5 percent ad valorem.…