Dollar Trading Corp. v. United States

Oliver, Chief Judge:

This protest relates to certain merchandise that was assessed with duty at the rate of 35 per centum ad valorem, under the provision *155in paragraph 1506 of the Tariff Act of 1930, as modified by T.D. 53865, supplemented by T.D. 53877, for “Brushes, not specially provided for (except paint brushes).” Although several claims are made in the protest, the one on which plaintiff relies is for classification under the residuary provision of paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, for articles, composed wholly or in chief value of steel, not specially…