Morganite, Inc. v. United States

Johnson, Judge:

The merchandise involved herein is invoiced as “Morganite strips for trolley inserts.” It was classified by the collector at 15 per centum ad valorem under the provisions of paragraph 216 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802. The plaintiff claims that the merchandise is dutiable under the same paragraph at the rate of 12 K per centum ad valorem.

The paragraph of the Tariff Act of 1930 and the amendment thereto by the General Agreement on Tariffs and Trade, T. D. 51802, so far as pertinent herein, provide as follows:

Par.…