Fastening Devices, Inc. v. United States

Foed, Judge:

The suits listed in schedule “A,” hereto attached and made a part hereof, challenge the action of the collector of customs in classifying certain imported merchandise as manufactures of metal, not specially provided for, with the consequent levy of duty thereon at the rate of 22% per centum ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802.

Plaintiffs claim that said merchandise should be classified as nuts, nails, and studs, respectively, and assessed with duty at the appropriate…