Holdwire, Ltd. v. United States

Rao, Judge:

Certain imported steel tying wire was assessed with duty at the compound rate of 9% per centum ad valorem and %o cent per pound, pursuant to the provision in paragraph 316 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, for round iron or steel wire, valued at over 6 cents per pound, and galvanized (T.D. 51802, infra).

It is the claim of the plaintiff that the wire specified in invoices 791 and 795 of entry number 836866, covered by the instant protest, is dutiable…