J. E. Bernard & Co. v. United States

Lawrence, Judge:

An importation of brass sieves 8 inches in diameter was classified by the collector of customs as “Laboratory instrs., cv brass” and duty was imposed thereon at the rate of 25% per centum ad valorem as provided in paragraph 360 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 360), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108.

Plaintiff claims that said sieves should be classified as articles wholly or partly manufactured, composed wholly or in chief value of brass, not colored with…