Tower v. United States

Keefe, Judge:

The imported merchandise in question is invoiced as “Boron Carbide (Norbide) Cylinder Blanks.” Duty was assessed *85thereon at 30 per centum ad valorem under paragraph 214 of the Tariff Act of 1930, as earthy or mineral substances not specially provided for. The plaintiff claims that it is properly dutiable at 12% per centum under paragraph 302 (1) of the Tariff Act of 1930, as modified by the Canadian Trade Agreement, T. D. 49752, or at the rate of 20 per centum ad valorem under paragraph 1558, as a nonenumerated manufactured article. The plaintiff alternatively claims that the…