Mundo Corp. v. United States

Landis, Judge:

The merchandise under protest herein was invoiced as “Iron Body Clean Outs, San Francisco Pattern” and “Y’s.” The collector of customs classified it under paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as other articles or wares, not specially provided for, composed wholly or in chief value of iron, at 19 per centum ad valorem.

The importers claim that the merchandise is properly dutiable at 10 per centum ad valorem as “cast-iron fittings for…