Border Brokerage Co. v. United States

Be, Judge:

This case presents for the court’s determination tlie proper classification, for customs duty purposes, of two importations of wood moldings from Canada.

Upon entry at the port of Blaine, Washington, the merchandise was classified within the purview of item 202.66 of the Tariff Schedules of the United States which provides for wood moldings, and wood carvings and ornaments suitable for architectural or furniture decora*244tion, whether or not drilled or treated, other than standard wood moldings not drilled or treated. Duty thereon was therefore at the rate of 17 per centum ad valorem.

The…