Werner v. United States

Kao, Judge:

Certain imported merchandise, invoiced as “Floor Polishing Machine Manual,” was classified by the collector of customs at the port of New York as household utensils in chief value of other base metal and assessed with duty at the rate of 18 per centum ad valorem, pursuant to the provisions of paragraph 339 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108.

It is the contention of plaintiff that said merchandise is dutiable at 12 per centum ad valorem within the…