Pacific Coast Borax Co. v. United States

Rao, Judge:

This is an action for the recovery of excess duties alleged to have been assessed against an importation of metal soap dispensers. The merchandise in question was assessed with duty at the rate of 22% per centum ad valorem, pursuant to the provisions of paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, for articles, composed wholly or in chief value of iron or steel.

The following alternative claims for classification of the instant dispensers have been advanced by plaintiffs in their protest or by…