Brattner & Co. v. United States

Rao, Chief Judge:

The merchandise involved in this case is described on the invoice as steel shores and trench shores and was entered as posts of steel. It was assessed with duty at 10% per centum ad'val-orem under paragraph 372 of the Tariff Act of 1930, as modified by Presidential Proclamation No. 3468, 97 Treas. Dec. 157, T.D. 55615, as other machines, not specially provided for. It is claimed to be properly dutiable at 7% per centum ad valorem under paragraph 312 of said tariff act, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D.…