Atwood Vacuum Machine Co. v. United States

Lawrence, Judge:

Certain merchandise, described in the consular invoice herein as “Hot Rolled Strip Extra Soft Basic Bessemer Quality,” which, it appears from the record, consists of flat pieces of hot-rolled steel, 120/1000 to 150/1000 of an inch in thickness, 17.7 inches wide, and 115 inches long, was classified by the collector of customs as “steel strip, nspf,” in paragraph 313 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 313), 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…