United States v. J. E. Bernard & Co.

This is an appeal from a judgment of the United States Customs Court, Second Division, entered pursuant to its decision, C. D. 1548, 31 Cust. Ct. 86.

Two separate protests were consolidated for trial and claimed certain parts of so-called gladirons were improperly classified by the Collector of Customs and assessed by him with duty at the rate of 17% per centum ad valorem as parts of washing machines, not specially provided for, under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, which, so…