Kaufman v. United States

La whence, Judge:

An importation of so-called “muselets,” the French word for wire caps, was classified by the collector of customs as articles in chief value of 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 duty was imposed thereon at the rate of 22% per centum ad valorem.

Plaintiff claims that the commodity should be classified as bottle caps of metal, which are provided for in paragraph 390 of said act (19 U. S. C. § 1001, par. 390), as modified by the Torquay…