E. Green & Son (New York.), Inc. v. United States

Kewman, Judge:

This protest challenges the collector’s classification of certain imported articles invoiced as “Type 25 Economiser Pipes 12 Ft. long.” The merchandise was assessed with duty at the rate of 19 per centum ad valorem under the provision in paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, for “Other” articles in chief value of iron, not specially provided for.

Plaintiff claims that the Government’s classification is erroneous and interposes the following alternative claims:1(1) paragraph 327, as modified by T.D. 51802 - cast-iron pipe, dutiable at the rate of 10…