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

Lawrence, Judge:

In these proceedings, two protests were consolidated for trial. The merchandise to which the protests relate is described on the invoices variously as “Ironer Parts,” “Ironer Wings and Extension Board Support Plates,” and “25,000 ft. Element to Line Wire.”

The collector of customs classified the merchandise as articles or wares, composed wholly or in chief value of metal, but not plated with platinum, gold, silver, or colored with gold lacquer, and assessed duty thereon at the rate of 22% per centum ad valorem in accordance with the terms of paragraph 397 of the Tariff Act of…