Davis-Bilt Products Co. v. United States

LawRence, Judge:

Importations of torus tubes, so-called, in chief value of steel, were classified by the collector of customs as articles, not specially provided for, in chief value of metal, and duty was assessed thereon at the rate of 22 % per centum ad valorem pursuant to the provisions of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, effective January 1, 1948.

It is claimed by plaintiff that said merchandise, is properly dutiable at three-eighths of 1 cent per pound in…