John L. Westland & Son, Inc. v. United States

Rao, Judge:-

Certain imported metal sink strainers, composed in chief value *293of brass, plated with, chrome, were classified by the collector of customs at the port of Los Angeles as manufactures of metal, not specially provided for, pursuant to the provisions of paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and, accordingly, assessed with duty, at the rate of 22% per centum ad valorem. Ten importations of this merchandise are herein involved. In the protests filed in connection with each entry, all of which…