West Coast Mercantile Co. v. United States

BecewoRth, Judge:

The merchandise involved in this case consists of shelf brackets of iron or steel, imported from the United Kingdom and entered at the port of Los Angeles on January 7,1963. It was assessed with duty at 19 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as articles, not specially provided for, composed wholly or in chief value of iron or steel. It is claimed to be dutiable at 7% per centum ad valorem under paragraph…