Border Brokerage Co. v. United States

Ford, Judge:

The protest filed herein is directed against the classification of certain imported chains as parts of machines, not specially provided for, under the provisions of paragraph 372 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dee. 150, T.D. 54108, the measurement of which chains, containing 9 or 11 links, is set forth on the invoice as 1% inches by 8 inches and upon which duty was assessed at the rate of 11% per centum ad valorem.

Plaintiff does not deny that said chains are parts of…