Trans Atlantic Co. v. United States

WilsoN, Senior Judge:

The merchandise here under protest involves certain “locksets” which were assessed for duty by the collector at the rate of 19 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol to the General Agreement on Tariffs and Trade, T.D. 54108, as manufactured articles, not specially provided for, in chief value of metal. Plaintiff claims the merchandise properly dutiable at the rate of liy2 per centum ad valorem under paragraph 372 of the act, as modified, supra, under the provisions therein for “Machines, finished or…