Victoria Distributors, Inc. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of hand operated air pumps and parts *285of the type commonly known as bicycle pumps. They were assessed with duty at 19 per centum ad valorem under 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, T.D. 54108, as articles of metal, not specially provided for. It is claimed that they are properly dutiable as machines, not specially provided for, or parts thereof under paragraph 372 of said tariff act, as…