Tower v. United States

Laweence, Judge:

So-called elevator sills, also described in the record as “feralun sill plates,” were classified by the collector of customs as articles of metal in accordance with the provisions of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and duty was assessed thereon at the rate of 22K per centum ad valorem.

In its original brief filed herein, plaintiff states that—

* * * Although several claims are made in the protest, the one upon which we rely is that the sills in…