H. J. Van Der Ryn, Inc. v. United States

LawrenCE, Judge:

Certain imported merchandise, described on the invoice as “Electro Copper Bars,” was classified by the col*91lector of customs as articles in chief value of metal, not specially provided for, in 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 duty was imposed thereon at the rate of 22% per centum ad valorem.

It is the claim of importers that the merchandise is eo nomine provided for as copper rods within the provisions of paragraph 381 of said act (19 U. S. C. §…