Camarge Trading Co. v. United States

Lawrence, Judge:

A commodity described in the consular invoice as “Chrome plated Fitall Basket Insert” was classified by the collector of customs as an article 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% per centum ad valorem.

Plaintiff relies upon the claim in its protest that the articles are household or kitchen utensils and should be classified, accordingly, in paragraph 339 of said act (19 U. S. C.…