Vargish v. United States

Ford, Judge:

Certain items described on the invoice as “‘Stesco’ hikers stoves,” were assessed with duty at 22% per centum ad valorem under 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, as articles or wares not specially provided for, wholly or in chief value of metal.

It is the contention of plaintiff that said stoves are more properly described under the same paragraph, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as…