Standard Milling Co. v. United States

Lawrence, Judge:

Included in an importation from England are three items, described on the commercial invoice accompanying the entry herein as “1 Set Fittings for Aluminium Spouting,” “45 — Alu-minium Alloy Bends,” and “1 Set Pneumatic Exhaust Trunking,” the classification of which for tariff purposes is controverted by the plaintiff. Said items were classified by the collector of customs as manufactures of aluminum, not specially provided for, in paragraph 897 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol of Supplementary Concessions to the General…