Humphrey v. United States

Lawrence, Judge:

The collector of customs classified certain importations described on the invoices as “Sterilized Blued Fine Nails” as iron or steel nails, not specially provided for, which are enumerated in paragraph 331 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 331) and accordingly imposed duty thereon at the rate of 1}4 cents per pound.

In its brief, plaintiff abandoned all claims in its protests, as amended, except the alternative claims that the merchandise in controversy is dutiable at four-tenths of 1 cent per pound or at six-tenths of 1 cent per pound under said paragraph 331.