Heads & Threads, Inc. v. United States

Newman, Judge:

These sixty-six consolidated protests involve the classification of certain fastening devices called head bolts or cap screws. The merchandise was assessed with duty at the rates of 19 and 221/2 per centum 'ad valorem (depending upon the date of entry) under the 'basket provision in paragraph 397 of the Tariff Act of 1930, as modified by T.D. '51802 and T.D. 54108, for “Other” articles or wares not specially provided for, wholly or in chief value of iron or steel.

Plaintiff claims that the merchandise is dutiable at the rate of y2 cent per pound as “Bolts, with or without threads…