General Chain & Belt Co. v. United States

Lawrence, Judge;

Plaintiff imported certain so-called extractors which are used for the purpose of pushing the connecting pins out of lengths of chain, so that the chain may be taken apart by the removal of one or more finks.

The collector of customs classified the importation as articles in chief value of metal, not specially provided for, in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and duty was imposed thereon at the rate of 22% per centum ad valorem.

*6Plaintiff relies upon…