F. W. Myers & Co. v. United States

Lawrence, Judge:

So-called “protective cream dispensers” were classified by the collector of customs as articles wholly or in chief value of metal 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 subject merchandise should be classified as “machines” in paragraph 372 of said act (19 U. S. C. § 1001, par. 372), as modified by the Torquay protocol to said general agreement, 86 Treas.…