Bruce Duncan Co. v. United States

LawkeNce, J udge:

This case relates to an importation of merchandise described on the consular invoice as vacuum brushes. They were classified by the collector of customs as household utensils in “chief value of other base metal, other,” and duty was imposed thereon at the rate of 20 per centum ad valorem pursuant to paragraph 339 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 339), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739.

Plaintiff claims that said merchandise should be classified as articles having as an essential…