Engelsted v. United States

Lawrence, Judge:

The question which confronts us here is whether certain so-called steel rings upon which duty was levied at the rate of 45 per centum ad valorem under the provision in paragraph 397 of the Tariff Act of 1930 for—

Articles or wares not specially provided for, * * * composed wholly or in chief value of iron, steel, * * * or other metal * * *

are properly dutiable at the rate of 27% per centum ad valorem under paragraph 353 of said act, as modified by the provisions in the trade *88agreement between the United States and the United Kingdom, effective January 1, 1939 (74 Treas. Dec.…