H. T. Kennedy Co. v. United States

Lawrence, Judge:

A device known as an “Aladdin Rail Lubricator” was, upon importation, classified by the collector of customs as an article of metal, not specially provided for, pursuant to the terms of 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 assessed thereon at the rate of 22% per centum ad valorem.

Plaintiffs claim by their protest that the article should have been classified within the provision for “Machines, finished or unfinished, not specially provided…