Collins v. United States

Foud, Judge:

The merchandise the classification of which is challenged by this suit was classified by the collector of customs at Galveston, Tex., as “Articles or wares, N. S. P. F., whether partly or wholly manufactured, composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc aluminum or other metal, other,” with the consequent levy of duty thereon at the rate of 22K per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. The material portion of…