Border Brokerage Co. v. United States

Rao, Judge;

Certain imported bunk springs were classified by the collector of customs at the port of entry as manufactured metal articles, within the province of paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and, accordingly, were assessed with duty at the rate of 22% per centum ad valorem.

In a protest duly filed against such action, plaintiff claimed that said springs are properly dutiable either at the rate of 12){ per centum ad valorem, pursuant to the provisions of paragraph 369 of said act, as so…