Sunbeam Corp. v. United States

LawkeNce, Judge:

The above two protests were consolidated for trial. They relate to importations of certain parts of sheep shearing machines which were classified 'by the collector of customs as manufactured articles, not specially provided for, in chief value of steel, in pargraph 397 of the Tariff Act of 1930 (19 U.S.'C. § 1001, par. 397), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and duty was assessed thereon 'at the rate of 19 per centum ad valorem.

It is the claim of plaintiff that said…