Frost Railway Supply Co. v. United States

Lawkence, Judge:

Our jurisdiction has been invoked pursuant to the terms of section 514 of the Tariff Act of 1930 (19 U. S. C. § 1514) to determine the proper dutiable classification of an importation described on the consular invoice and entry papers as “Railroad Truck Spring Snubbers.” For brevity, they will be referred to infra as “snubbers.”

The importation was classified by the collector of customs as “Articles or wares not specially provided for, * * * if composed wholly or in chief value of iron, steel, * * * or other metal,” as described in paragraph 397 of said act (19 U. S. C. § 1001,…