Sellers v. Cronite Co.

Johnson, Chief Judge,

delivered,the opinion of the court:

This case involves an appeal and a cross-appeal from a judgment of the United States Customs Court, Second Division, entered pursuant to its decision (C. D. 1847), sustaining in part a protest against the collector’s classification and duty assessment of merchandise invoiced as steel plates, 24 inches long, ¾ inch thick and ¾ to 3¾ inches wide.

The collector classified this merchandise as plates of iron or steel, polished, under the provisions of paragraph 309 of the Tariff Act of 1930 and imposed duty thereon at the rate of 1½ cents per…