Mattoon & Co. v. United States

Ford, Judge:

The importer by this action is seeking reclassification of certain Von Arx air guns and parts which were assessed with duty at the rate of 15 per centum ad valorem under the provisions of paragraph 372 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which provides as follows:

Machine tools (except jig-boring machine tools)_15% ad val.

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Parts, not specially provided for, wholly or in chief value of metal or porcelain, of articles provided for in any item 372 of this Part:

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Other- The same…