United Carr Fastener Corp. v. United States

The issue here is whether certain importations are more properly classified as a manufacture of metal,1 ms.p.f., as claimed by the appellant or as nuts of steel,2 as classified by the customs collector, The Customs Court overruled the protest, 56 Cust. Ct. 347, C.D. 2648, hence this appeal.

The importations, invoiced as “TEE-NUTS,” were imported by Northern Screw Corp. Pursuant to section 516 (b), Tariff Act of 1930, appellant filed a protest after liquidation proceedings concerning said importations. According to the court below, the record establishes full compliance with section 516(b) (19…