United States v. Lansen-Naeve Corp.

The merchandise involved in this case consists of ground and polished cylindrical steel rolls.

The question is whether such merchandise should be classified under paragraph 344 of the Tariff Act of 1930, infra, as cylindrical steel rolls dutiable at the rate of 40 per centum ad valorem, as invoked by the Collector of Customs, or should fall under paragraph 372 of the Tariff Act of 1930, infra, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as parts of machine tools dutiable at 15 per centum ad valorem, as contended by appellee.

The provisions involved are here set forth: