Wagner v. United States

Ford, Judge:

The two suits listed in schedule “A,” attached hereto and made a part hereof, cover certain 6-volt and 12-volt flashers and parts, as well as barricade flashers, which were assessed with duty at the rate of 17% per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, which provides as follows:

Electrical wiring apparatus, instruments (other than laboratory), and devices, finished or unfinished, wholly or in chief value of metal, and not specially provided…