Madison Import Corp. v. United States

LawREN;ce, Judge:

An importation of merchandise described on the consular invoice as “Starter Revolvers RG-8 blued with white grip plates” was classified by the collector of customs as revolvers, which are enumerated in paragraph 366 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 366) and dutiable at the rate of $2 each and 55 per centum ad valorem.

Plaintiff claims that the merchandise should properly be classified as machines, not specially provided for, in paragraph 372 of said act (19 U.S.C. § 1001, par. 372), as modified by the Torquay Protocol to the General Agreement on Tariffs and…