West Coast Mercantile Co. v. United States

Landis, Judge:

The items of merchandise involved under the two protests consolidated for trial herein are shelf brackets which were classified by the collector of customs as manufactures of metal, not specially provided for, under paragraph 397 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 397), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and assessed with duty at the rate of 20 per centum ad valorem on the merchandise imported after June 30, 1957, and 19 per centum ad valorem on the…