Timber Engineering Co. v. United States

Laweence, Judge:

Plaintiff imported certain articles composed of steel which are described on the consular invoice as “Split Rings.” They were classified by the collector of customs pursuant to the provisions of paragraph 397 of the Tariff Act of 1930 as—

Articles or wares not specially provided for, * * * composed wholly or in chief value of * * * steel * * * but not plated with platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured * * *

and duty was imposed thereon accordingly at the rate of 45 per centum ad valorem.

In the original protest, plaintiff…