C. Tennant Sons & Co. v. United States

LawRENCE, Judge:

An importation described on the invoice as “Seamless Rectangular Hollow Sections” was classified by the collector of customs as “Finished or unfinished iron or steel tubes nspf: other,” in paragraph 328 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 328), 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 10% per centum ad valorem.

Plaintiff claims that said merchandise should 'be classified in paragraph 312 of said act (19 U.S.C. §1001, par.…