Ratsey Lapthorn, Inc. v. United States

LawbeNce, Judge:

The question here presented for our determination is the proper classification of certain piston hanks, spinnaker swivels, plain swivels, grommets, and thimbles which are utilized exclusively in the manufacture of sails for pleasure yachts. The thimbles were classified by the collector of customs as articles or wares not specially provided for, composed of metal, upon which duty was assessed at the. rate of 45 per centum ad valorem in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397). The remaining articles were similarly classified by the collector, and,…