Metallizing Engineering Co. v. United States

LawbbNce, Judge:

The collector of customs classified an importation of so-called wire control and straightener units as articles in chief value of metal and assessed duty thereon at the rate of 22% per centum ad valorem 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.

The protest relates to two entries, each of which included enough parts to comprise 60 sets, respectively, of wire control units, each set having some 24 different parts, such as lock…