Victor Machinery Exchange, Inc. v. United States

Lawrence, Judge:

So-called angle plates were classified by the collector of customs as articles in chief value of metal, not specially provided for, and duty was imposed thereon at the rate of 22)4 per centum ad valorem as provided in paragraph 397 of the Tariff Act of 1930 (19 U. S. O. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dee. 305, T. D. 51802.

In its protest, plaintiff claims that the merchandise is dutiable at 13JÍ per centum ad valorem as parts of machines, not specially provided for, in paragraph 372 of said act (19 U. S. C. § 1001, par.…