C. J. Tower & Sons of Buffalo, Inc. v. United States

Kao, Chief Judge:

The two cases here involved, which have been consolidated for purposes of trial, pose the question of what is the proper rate of duty to be levied upon an importation of metal articles described in the invoices as spiral nails.

The collector of customs at the port of entry classified this merchandise as steel bars within the purview of paragraph 304 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and, accordingly, assessed duty thereon at the rate of 1%…