Globe Lighting Fixture Mfg. Co. v. United States

LawRence, Judge:

Certain imported merchandise, described on the invoice as “Brass Bayonet Type Sockets, Electric Lighting Fixtures,” was classified by the collector of customs as articles, not specially provided for, composed in chief value of copper. Duty was assessed thereon accordingly at the rate of 45 per centum ad valorem under the provisions of paragraph 397, Tariff Act of 1930; and, because copper was the most valuable component, an additional duty of 3 cents per pound was levied on the articles, pursuant to section 601 (c) (7), Revenue Act of 1932, 47 Stat. pt. 1, title IV, pp. 169,…