Goldkamp v. United States

JOHNSON, Judge:

This is a protest against the collector’s assessment of duty on merchandise, described on the entry as iron pipe fittings and rubber washers, at 22% per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as articles of metal, not specially provided for. It is claimed that the merchandise is entitled to free entry under paragraph 1615 (a) of said tariff act, as amended by the Customs Administrative Act of 1938, or, if dutiable, at ZT% cents per ton under paragraph 301, as modified, as scrap; or…