McGlynn Hays Industries, Inc. v. United States

Lawrence, Judge:

Merchandise, described in the record as “two thread illuminators, complete with mirrors, lens, chokes and special discharge lamps,” was classified by the collector of customs as articles in chief value of metal, not specially provided for, and duty was imposed thereon at the rate of 22% per centum ad valorem, as provided 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.

In its protest, as originally filed, plaintiff claims that the importation should be…