National Lock Co. v. United States

Lawrence, Judge:

Plaintiff, a manufacturer of hardware, plastics, and nonferrous metal parts, imported a certain machine which the collector assessed with duty at the rate of 20 per centum ad valorem, as provided in paragraph 372 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 372), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dee. 305, T.D. 51802, for “Punches, shears, and bar cutters, intended for use in fabricating structural or other rolled iron or steel shapes.”

Plaintiff claims that the merchandise is properly dutiable at 15 per centum ad valorem under said…