F. B. Vandegrift & Co. v. United States

LawRence, Judge:

The imported merchandise which forms the subject of this controversy consists of two types of trowels, represented by exhibits 1 and 2, both of which are used in bricklaying.

The collector of customs classified the items as articles in chief value of metal, not specially provided for, in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade (82 Treas. Dec. 305, T. D. 51802), and duty was imposed thereon at the rate of 22% per centum ad valorem.

Plaintiff claims that the trowels above referred to are…