Acme Pallet Co. v. United States

LawRENCe, Judge:

The importation in controversy is described on tbe invoice attached to the consumption entry as “Lbet (Normal) Twist Wire Nails No. 12 x 214" Drive Screw type, Cement coated, Chisel Point Nails.”

The collector of customs classified the merchandise as “Other iron or steel nails, nspf,” and duty was imposed thereon at the rate of 1.3 cents per pound, as provided in paragraph 331 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 331), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108.

Plaintif…