United States v. Astra Bentwood Furniture Co.

The appellee imported articles which were entered as “17 cases iron wood screws.” They were classified by the collector under paragraph 397 of the Tariff Act of 1930 as articles composed wholly or in chief value of metal, at 45 per centum ad valorem.

The importer protested, claiming the goods to be dutiable, first, at 25 per centum ad valorem under paragraph 338 of said act as “screws, commonly called wood screws,” and, alternatively, at 1 cent per pound under paragraph 330 of said act as “bolts, with or without threads or nuts.” There was also a suggestion in the protest that further…