Mohawk Iron & Steel Co. v. United States

Lawbence, Judge:

Round forms of an aluminum alloy /i of am inch in diameter in straight lengths of 88% and 98% inches were classified by the collector of customs as wire, pursuant to the provision im *275paragraph 316 (a) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 316 (a)), as modified, by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and assessed with duty at the rate of 15 per centum ad valorem.

The plaintiff (importer) claims that the merchandise consists of aluminum rods and that it should be classified as such in 'accordance with the provisions of…