Spiegel Bros. v. United States

LaweeNCe, Judge:

Importations of two types of tools described on the invoices as “Revolving Punches” and “Eyelet attaehers,” respectively, were classified by the collector of customs as “other pliers *14valued @ more than $2 per doz.” in paragraph 361 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 361), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T.D. 52373, supplemented by Presidential proclamation, 85 Treas. Dec. 116, T.D. 52462, and duty was imposed thereon at the compound rate of 3y3 cents each, plus 20 per centum ad valorem.

Plaintif…