Camley International Co. v. United States

Lawrence, Judge:

The importation described on the consular invoice as “Refrigerators for bottled gas” was classified by the collector of customs as articles not specially provided for, composed wholly or in chief value of metal, and duty was imposed thereon at the rate of 22% per centum ad valorem as provided in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802.

Plaintiff claims that said refrigerators should properly be classified as machines, finished or unfinished, not specially…