Smith v. United States

LawiíeNCE, Judge:

According to the report of the collector of customs in transmitting plaintiff’s protest to this court, it appears that certain imported merchandise was classified in liquidation as “band or hoop, iron or steel, cut to lengths, or partly or wholly manufactured into hoops or ties, for baling cotton or any other commodity,” which is provided for in paragraph 814 of the Tariff Act of 1930 (19 I7.S.C. § 1001, par. 314), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and duty was imposed thereon at the rate of 0.1…