D. E. Sanford Co. v. United States

Rao, Judge:

Plaintiff is the importer of certain cast-iron cooking pots, known as “Hibachi” stoves, which were assessed with duty at the rate of 22% per centum ad valorem pursuant to the provision in paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, for articles of iron, not specially provided for. It is here claimed that said stoves are dutiable at the rate of 12% per centum ad *297valorem, as iron cooking stoves of the household type, within the provisions of said paragraph 397, as modified by the Torquay Protocol…