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BORDER BROKERAGE CO., INC. v. UNITED STATES

C.D. 4383; Protest No. 68/50596-27413.

349 F.Supp. 1011 (1972)

BORDER BROKERAGE CO., INC. v. UNITED STATES.

United States Customs Court, First Division.

October 5, 1972.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (George Tuttle, San Francisco, Cal., of counsel), for plaintiff.

Harlington Wood, Jr., Asst. Atty. Gen. (Susan C. Cassell, New York City, trial atty.), for defendant.

Before WATSON, MALETZ and RE, Judges.

RE, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain mercandise invoiced as "Dadoed Door Jambs H300 Sets 2/7 1/3". It consists of two side pieces of wood, in which there has been cut a dado or groove, and a top piece without a groove.

The imported doorjamb sets were assessed with duty by the customs officials as an entirety, i.e., as...

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