Harrigan Auto Parts Co. v. United States

Foed, Judge:

An importation described on the invoice as “Brass Brake Lining Bivets Semi Tubular” was assessed with duty at tlie rate of 15 per centum ad valorem under the provisions of paragraph *169332 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which reads as follows:

Rivets, studs, and steel points, lathed, machined, or brightened, and rivets or studs for nonskidding automobile tires. 15% ad val.

Plaintiff contends the imported merchandise is properly dutiable at the rate of 11 per centum ad valorem under the provisions…