J. E. Bernard & Co. v. United States

Oliver, Chief Judge:

These protests relate to merchandise that is variously described on the invoices as burners, or cast-iron burners, or castings and which was classified as manufactures of metal, not specially provided for, composed wholly or in chief value of iron, under paragraph 397 of the Tariff Act of 1930, as amended, and assessed with duty either at 22% per centum ad valorem or 21 per centum ad valorem, depending on the date of entry of the merchandise. *301Plaintiff claims that the merchandise is properly classifiable under the provisions in paragraph 327 of the Tariff Act of 1930 for:

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