Acrow, Inc. v. United States

Rao, Judge:

The two protests herein involved, which have been consolidated for the purposes of trial, challenge the action of the collector of customs at the port of Los Angeles in classifying certain bracing plates or clips within paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, as articles not specially provided for, composed of steel, not plated, and in assessing duty thereon at the rate of 2234 per centum ad valorem.

It is claimed in said protests that the articles in question are parts of machines, not…