Nord Light, Inc. v. United States

LawreNce, Judge:

An importation described on the consular invoice as “Pulleys with brass stem and plastic nuts with spool 5y¿" *15No. 2500-5A (bakelite and boop-iron) ” was classified by the collector of customs as articles or wares not specially provided for, whether partly or wholly manufactured, 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 assessed with duty at the rate of 22% per centum ad valorem.

Plaintiff claims that the…