De Wilde v. United States

Ford, Judge:

The merchandise the classification of which is involved in this suit was classified by the collector as “Vices, classified as hand tools,” under paragraph 396 of the Tariff Act of 1930 and duty levied thereon at the rate of 45 percent ad valorem. Plaintiffs claim said merchandise to be properly dutiable at 15 percent ad valorem under paragraph 372 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, as machines, not specially provided for, “Other,” or at the rate of 22% percent ad valorem under paragraph 397 of the…