Ross Products, Inc. v. United States

Oliver, Judge:

The imported merchandise involved in the protest herein is described on the invoice as “Electrified Aluminum/White PVC Bird Cage” sets, which were classified by the collector of customs under paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, as a manufactured article in chief value of aluminum, not specially provided for, dutiable at 19 per centum ad valorem.

The plaintiff claims that the imported merchandise is properly dutiable at 12% per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by T.D. 55615, or, alternatively, at 13% per…