Dulien Steel Products, Inc. v. United States

Johnson, Judge:

This case is before us on rehearing, after having been restored to the calendar by order of the court. Dulien Steel Products, Inc., of Calif. and W. J. Byrnes & Co., Inc. v. United States, 35 Cust. Ct. 339, Abstract 59548.

The protest involves merchandise described as tractors, dump trailers, winches, hoists, booms, and metal shapers, identified as items GN-YDL, GN-329, 329X, 329X, 329, 329X, 329, 329, 329, 329-6, 329X, 329-76, 329, and 329X. It was assessed with duty at 15 per centum ad valorem under paragraph 372 of the Tariff. Act of 1930, as modified by the General Agreement…