Waters Shipping Co. v. United States

Rao, Chief Judge:

The protest here involved presents for determination the question of wdiat is the proper tariff classification of an importation of metal articles described on the invoice as “Bright Felt Roofing Nails”.

The collector of customs at the port of entry classified this merchandise as metal articles or wares, not specially provided for, within the provisions of paragraph 397 of the Tariff Act of 1930, 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, accordingly, assessed duty thereon…