Autoridad de Tierras de Puerto Rico v. United States

Lawrence, Judge:

Autoridad de Tierras de Puerto Rico, plaintiff herein, imported 50 aluminum-welded, watertight tanks of 250-gallon capacity each, from Hayes Durham Forgings, Ltd., Montreal, Canada.

The collector of customs at the port of San Juan, P. R., classified the merchandise 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, as articles or wares, not specially provided for, in chief value of aluminum, and duty was imposed thereon at the rate of 22% per centum ad valorem.

It…