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ARTHUR J. HUMPHREYS, INC. v. UNITED STATES

C. D. 4588; Court Nos. 70/55211 and 70/55224.

394 F.Supp. 1395 (1975)

ARTHUR J. HUMPHREYS, INC. v. UNITED STATES.

United States Customs Court.

March 18, 1975.

Attorney(s) appearing for the Case

Glad, Tuttle & White, San Francisco, Cal. (George Tuttle and John R. McDougall, San Francisco, Cal., of counsel), for plaintiff.

Irving Jaffe, Acting Asst. Atty. Gen. (Andrew P. Vance and Robert B. Silverman, New York City, trial attys.), for defendant.

FORD, Judge:

The merchandise covered by this consolidated action consists of western red cedar fence sections, fence posts, gates, corner adaptors and cleats. The fence sections identified on the invoices as 4 × 8 and 5 × 8 western weave, 5 × 8 and 6 × 8 stockade, 5 × 8 townhouse, crisscross sections and the formal gates and stockade gates of various sizes were all assessed with duty at the rate of 11.5 per centum ad valorem under item 207...

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