American Mannex Corp. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of limited service steel casing with plain ends which are beveled but not threaded. It was assessed with duty at 7% per centum ad valorem under paragraph 312 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, as structural shapes, advanced beyond hammering, rolling, or casting. It is claimed to be dutiable under said paragraph at one-tenth of 1 cent per pound as structural shapes, not advanced beyond hammering, rolling, or casting.

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