Lyons Transport v. United States

Lawrence, Judge:

Plaintiff imported from Canada merchandise described as “hard copper square sheared” on the several invoices to which this proceeding relates. The collector of customs classified the merchandise as articles or wares, wholly or in chief value of metal, not specially provided for, pursuant to the provisions of 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, and imposed duty thereon at the rate of 22% per centum ad valorem.

*258By its protest, plaintiff claims that said…