Glazer Steel Corp. v. United States

Rao, Judge:

In this action, we are called upon to determine the proper dutiable status of certain steel in plate form, generally referred *323to as “Universal Mill Flats,” having, as imported, the following dimensions:

10%'' x 0.187" x 183%"

10%" x 0.156" x 184%6"

13'Me" x 0.250" x 235M"

11%" x 0.219" x 213%"

The collector of customs at the port of entry classified this merchandise as steel plates, not specially provided for, and assessed duty thereon at the rate of 12% per centum ad valorem, pursuant to the provisions of paragraph 304 of the Tariff Act of 1930, as modified by the Annecy Protocol to…