Lansen-Naeve Corp. v. United States

LawRence, Judge:

The collector of customs classified an importation of cylindrical steel rolls in paragraph 344 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 344) and imposed duty thereon at the rate of 40 per centum ad valorem.

The importer claims that said rolls should be classified in paragraph 372 (19 U. S. C. § 1001, par. 372), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, as parts of machine tools and subjected to duty at the rate of 15 per centum ad valorem.

The pertinent text of the statutes referred to is here set forth:

Paragraph 344…