Herman D. Steel Co. v. United States

Lawkence, Judge:

The collector of customs classified certain articles described in the record as profile cutters, imported from Switzerland, as "Cutting tools containing over .02% tungsten” and, accordingly, imposed duty thereon at the rate of 30 per centum ad valorem in paragraph 352 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 352), as modified by the General Agreement on Tariffs and Trade (82 Treas. Dec. 305, T. D. 51802).

Plaintiff, by its original protest and as amended, makes various claims for lower rates of duty but, as stated by plaintiff at the trial, “We rely primarily on the…