Lipman's v. United States

Rao, Judge:

An importation of merchandise, invoiced as “Garden Plose Nozzles,” was classified by the collector of customs at the port of entry as articles in chief value of base metal and, accordingly, was assessed with duty at the rate of 22y2 per centum ad valorem, pursuant to the provisions of 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.

It is the contention of plaintiff that said merchandise is dutiable at the rate of 15 per centum ad valorem, as household utensils, within the purview of paragraph 339 of…