F. H. Paul & Stein Bros. v. United States

Lawrence, Judge:

The above two cases were consolidated for trial. They relate to importations which are described on the consular invoices as “Etched Aluminum Capacitor Foil * * * gauge .0037".”'

The foil embraced within protest 326457-K was classified as aluminum foil of the kind made dutiable at the rate of 20 per centum ad valorem in paragraph 382(a) of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 382(a)), as modified by the Swiss Trade Agreement, 69 Treas. Dec. 74, T.D. 48093.

The similar foil to which protest 325763-K relates received the same classification by the collector but due to…