RAO, Judge.
This case is concerned with the proper dutiable classification of certain cardboard packaging material used in the retail distribution of instant mashed potatoes. It was imported by plaintiff for the account of the R. T. French Co. of Rochester, N. Y., and was assessed with duty by the collector of customs at the port of Ogdensburg, N. Y., at the rate of 12¾ cents per pound, pursuant to the provision in paragraph 1406 of the Tariff Act of 1930 for...
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