Moller v. United States

LAWRENCE, Judge:

An importation of steel welding elbows, also described on the invoice as “Welding Fittings and Flanges,” was classified by the collector of customs as articles composed 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.

The importers rely upon the claim that the articles should be classified as “All other finished or unfinished iron or steel…