Preload Construction Corp. v. United States

Lawrence, Judge:

This cause of action, embracing four protests which were consolidated for trial, relates to merchandise described in the consular invoices as “Silico Manganese Bar Reinforcement for Prestressed Concrete,” being 1 inch in diameter by 37 feet, 7 inches in length. The number of bars in each invoice is accompanied by an equal number of “sets” of nuts and washers. The bars are also referred to in the record in more abbreviated form as “Macalloy bars.”

*61The collector of customs apparently treated the bars, nuts, and washers as entireties and classified them as articles of metal upon…