Heads & Threads, Division of MSL Industries, Inc. v. United States

Maletz, Judge:

The issue in this case is the proper classification of various sized articles invoiced as “Finished Hex Head Bolts Less Nuts Washer Faced Bright Finished.” The merchandise was classified by the collector under paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, as manufactures of metal not specially provided for, and assessed with duty at 19 percent ad valorem. Plaintiff-importer claims that the merchandise is dutiable at the rate of y2 cent per pound as “Bolts, with or without threads or nuts * * * of iron or steel” under paragraph 330 of the Tariff Act of 1930,…