Heads & Threads, Division of MSL Industries, Inc. v. United States

RichaRdsont, Judge:

The merchandise of this protest, described on the invoice as “Hexagon Socket Head Bolts,” was exported from Italy and classified in liquidation as “Other screws” having shanks or threads over 0.24 inch in diameter under item 646.63 of the Tariff Schedules of the United States, and assessed for duty at the rate of 19 per centum ad valorem. It is claimed by the plaintiff-importer that the merchandise is properly dutiable at the rate of 0.5 cent per pound under the provision for “Bolts” in item 646.54 of said tariff schedules.

The competing tariff provisions read as follows:

Of…