John A. Steer Co. v. United States

Rao, Judge:

In this case, plaintiff seeks a refund of excess customs duties alleged to have been erroneously assessed against an importation of cut squares of woven-wire cloth. The merchandise in question was classified by the collector as articles of base metal, not specially provided for, whether partly or wholly manufactured, and, therefore, subjected to duty at the rate of 22% per centum ad valorem, pursuant to the provisions of paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802.

Plaintiff claims that the…