General Chain & Belt Co. v. United States

Lawrence, Judge:

An importation described on the invoice as “Conveyor Chain” was classified by the collector of customs as articles, not specially provided for, in chief value of-metal, in paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and duty was imposed thereon at the rate of 22^4 per centum ad valorem.

Plaintiff invokes various provisions of the statutes providing lower rates of duty than that assessed, but has abandoned all, except the following:

That the importation consists of…