Universal Form Clamp Co. v. United States

Landis, Judge:

The merchandise of this protest consists of metal frames, each with a piece of plywood attached, used as forms for *494poured concrete. They were exported from Canada and entered at Chicago where they were classified as manufactures in chief value of steel, not specially provided for, dutiable at 19 per centum ad valorem under 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, T.D. 54108.

Plaintiff protests that the metal frames are American goods, returned from Canada without having…