Mine Safety Appliances Co. v. United States

Johnson, Judge:

The merchandise involved in this case consists of mine safety lamps and batteries, imported from Canada on or about February 28, 1951. The lamps were assessed with duty at 22% per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as articles composed of metal, and the batteries at 20 per centum ad valorem under paragraph 320 of said tariff act, as modified, supra, as electric storage batteries. It is claimed that the merchandise is entitled to free entry under paragraph 1615 of said tariff…