Sciaky Bros., Inc. v. United States

Lawkence, Judge:

Merchandise described in the consular invoice as “Copper Plate (%" x 19" x 51%'')” was classified for duty by the collector of customs as an article, not specially provided for, partly or wholly manufactured, composed wholly or in chief value of copper, and duty was imposed thereon at the rate of 22% per centum ad valorem as provided 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.

By its protest, as originally filed, plaintiff claimed that the merchandise was…