U.S. Industrial Products Corp. v. United States

Maletz, Judge:

These protests, which were consolidated for trial, involve certain moldings and frame sections having wooden cores and metal exteriors. The imports were uniformly assessed with duty by the collector at a rate of 19 percent ad valorem under paragraph 397 of the Tariff Act of 1930, as modified, as articles in chief value of *620metal.1 Plaintiff claims tliat tlie moldings are properly dutiable at 16% percent ad valorem under paragraph. 412 of the Tariff Act of 1930, as modified, as “manufactures of wood * * * not specially provided for,” 2 and that the frame sections are likewise…