William H. Masson, Inc. v. United States

Newman, Judge:

The issue concerns the proper tariff classification for certain horse or livestock trailers imported from England in 1962, and described on the invoices as “Beaufort Double Mk. Ill Model Trailer” and “Farmers Hunt Mk. Ill Model Trailer.” These trailers were assessed with duty by the Government at the rate of 19 per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified, which covers articles of metal not specially provided for.

Plaintiff1 claims alternatively that the merchandise is classifiable under one of die following provisions of the Tariff Act of…