Winter, Wolff & Co. v. United States

Ford, Judge:

Upon importation, certain so-called hinge-hanger bolts with nuts attached, which form the subject of the above-enumerated protest, were classified by the collector of customs as articles or wares, not specially provided for, composed wholly or in chief value of iron or steel, in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and were assessed with duty at the rate of 20 per centum ad valorem.

It is the contention of…