Durst Mfg. Co. v. United States

Laweence, Judge:

Presently before the court is an importation of merchandise, described on the consular invoice as plumbing parts, consisting of 1,000 sets of sprinkler tops and 1,000 bases which, when assembled, are used as lawn sprinklers.

The collector of customs classified the importation as articles of metal, not specially provided for, pursuant to the provisions of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and assessed duty thereon at the rate of 22}( per centum ad…