E. Dillingham, Inc. v. United States

Lawrence, Judge:

Two protests, 61/24855 and 61/24835, were consolidated for the purpose of trial and determination.

The merchandise in controversy was exported from Canada and is described on the entry papers as “steel-drop-forgings.”

The collector of customs classified the merchandise as cutting tools, not specially provided for, in paragraph 396 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 396), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T.D. 52373, supplemented by Presidential proclamation, 85 Treas. Dec. 116, T.D. 52462, and…