J. D. Richardson Co. v. United States

LawreNCe, Judge:

The question for our determination bere is whether certain imported merchandise consisting of base castings and upright castings, designed for ultimate use as parts of so-called Mixmasters, was properly classified by the collector of customs as articles or wares not specially provided for, composed wholly or in chief value of zinc, and assessed with duty at the rate of 45 per centum ad valorem, pursuant to paragraph 397 of the Tariff Act of 19.30 (19 U. S. C. §1001, par. 397).

Plaintiff makes the following alternative claims:

1. That the merchandise should be classified pursuant…