Kroder Reubel Co. v. United States

Lawrence, Judge:

An importation of brass pole rings was classified by tbe collector of customs as articles not specially provided for, composed in chief value of brass, 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 22i/í> per centum ad valorem.

Plaintiffs claim that the merchandise is properly classifiable as household utensils, composed of brass, and dutiable at the rate of 15 per centum ad valorem within the provisions of paragraph…