National Carloading Corp. v. United States

This is an appeal from the judgment of the United States Customs Court, Second Division, C. D. 1731, overruling the importer’s protest and sustaining the collector’s classification of merchandise, consisting of metal sockets of the push-button type, as articles not specially provided for in chief value of metal, dutiable at 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930. It is appellant’s contention that the sockets should have been classified under paragraph 353 of the Act as wiring devices dutiable at the rate of 35 per centum ad valorem.

These sockets are screw…