Trans-Atlantic Co. v. United States

Foed, Judge:

This case involves the proper classification of metal shelf brackets described on the invoice as “1230X1 Shelf Brackets *244Black Jap” -which, were classified under item 647.03, Tariff Schedules of the United States, which provides as follows:

Hinges; and fittings and mountings not specially provided for, suitable for furniture, doors, windows, blinds, staircases, luggage, vehicle coach work, caskets, cabinets, and similar uses; all the foregoing, of base metal, whether or not coated or plated with precious metal:

Not coated or plated with precious metal:

Of iron or steel, of aluminum,…