Universal Builders Supply Co. v. United States

LaweeNCe, Judge:

Certain merchandise, described on the invoice accompanying the entry covered by the above-enumerated protest as “Latticed form supports” and “Solid form supports,” upon importation into the United States at the port of New York were classified by the collector of customs as articles or wares not specially provided for, composed wholly or in chief value of base metal, in 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, and were assessed with duty at the rate of 22y2…