BECKWORTH, Judge:
The merchandise involved in this case, described on the invoice as "Insulpanel Type AAA," was imported from Canada and entered at the port of Champlain, New York, on February 10, 1964. It was assessed with duty at 5 cents per pound and 9 per centum ad valorem under item 245.80 of the Tariff Schedules of the United States as building boards, not specially provided for, under the inferior heading laminated boards, bonded in whole or in part or impregnated...
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