National Carloading Corp. v. United States

Rao, Judge:

Certain imported merchandise, invoiced as “Crowbars,” was assessed with duty at the rate of 21 per centum ad valorem, pursuant to 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, for articles or wares, not specially provided for, composed wholly or in chief value of iron or steel.

It is claimed in this action that said merchandise is eo nomvne provided for in paragraph 326 of said act, as modified by the Torquay Protocol to the…