Davies v. United States

Lawrence, Judge:

The above two protests were consolidated for trial. They relate to three types of sink or basin strainers, represented by plaintiff’s exhibits 1, 2, and 3.

The importations were classified as articles in chief value of base metal, not specially provided for, in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and duty was assessed thereon at the rate of 21 per centum ad valorem.

It is the claim of plaintiff that said…