Gloy's Import Co. v. United States

OliveR, Judge:

The merchandise involved in this protest is described on the invoice as “ ‘Vulcano’ cooking stoves for spirit, No. 104.” The stoves were assessed with duty at the rate of 19 per centum ad valorem under the provisions of paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as articles in chief value of steel, not specially provided for. Plaintiff claims the stoves are properly dutiable at only 12% per centum ad valorem under the same paragraph of said…