Keystone Brass & Rubber Co. v. United States

Lawrence, Judge:

The imported merchandise in controversy is described on the consular invoice accompanying entry 11310 as “Solid Drawn Seamless Brass Tubes” and on the consular invoice accompanying entry 12235 as “brass tubing.”

The merchandise was classified by the collector of customs as articles wholly or in chief value of metal, and duty was imposed thereon at the rate of 22)4 per centum ad valorem in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. §1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802.

The plaintiff claims that the…