James G. Wiley Co. v. United States

Newman, Judge:

Presented for our determination is the proper tariff classification of merchandise described on the special customs invoice as “Racealigners.”

The collector classified the merchandise under paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, as articles of base metal, not specially provided for, and accordingly assessed duty at the rate of 19 per centum ad valorem. Without conceding that the classification is incorrect, the Government alternatively claims that the merchandise is classifiable as “mathematical instruments” under paragraph 360 of the act, as modified…