Sprouse-Reitz Co. v. United States

Tilson, Judge:

Certain screws, assessed with, duty at the rate of 45 per centum ad valorem under the provision in paragraph 397 of the Tariff Act of 1930 for “articles or wares not specially provided for, if composed wholly or in chief value of * * * brass * * are claimed to be properly dutiable at but 25 per centum ad valorem under paragraph 338 of said act as “screws, commonly called wood screws, of iron or steel.”

At the hearing, counsel for the importer made this preliminary statement:

* * ' * we also rely on the claim in the printed portion of the protest, which states:

If said merchandise…