Scoville Manufacturing Co. v. United States

Lawrence, Judge:

An importation, consisting of 541 coils of merchandise, described on the invoice as “Round Brass Rod,” was classified by the collector of customs as “wire composed of * * * metal, nspf.,” and duty was imposed thereon at the rate of 12% per centum ad valorem pursuant to paragraph 316(a) of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 316(a)), as modified by the Torquay *260Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739. The collector cited our decision in International Brass & Copper Co., Inc. v. United States, 32 Cust. Ct. 284, C.D. 1615,…