Harris v. United States

LawRence, Judge:

The importation in controversy consists of the the following:(1) Two spherical 625-liter liquid-oxygen tanks, which were classified by the collector of customs as articles in chief value of metal and subjected to duty at the rate of 22% per centum ad valorem, as provided 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, effective January 1,1948.(2) One 15,000-liter oxygen tank, which was classified as a cylindrical tank for holding gas and subjected to duty at…