J. E. Bernard & Co. v. United States

LawiugNCe, Judge:

An importation described on the consular invoice as “Metal cutting bandsaw blades” was classified by the collector of customs as “Mfr. articles of steel, nspf,” in paragraph 397 of the Tariff Act of 1930 (19 XJ.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 imposed thereon at the rate of 19 per centum ad valorem.

Plaintiff claims that the merchandise should be classified as steel bandsaws, finished or further advanced than tempered and polished,…