Highway Cruisers v. United States

Rao, Judge:

Plaintiff is the importer of certain refrigerator units which were assessed with duty at the rate of 22% per centum ad valorem, pursuant to the provisions of paragraph 397 of the Tariff *2Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, for articles, composed wholly or in chief value of base metal. It is herein contended that said merchandise is properly dutiable at the rate of 13% per centum ad valorem as machines, not specially provided for, within the purview of paragraph 372 of said act, as modified by the Torquay Protocol to…