Randolph Rand Corp. v. United States

During 1957 and 1958 appellants imported metal frames which were sold to manufacturers who used them in the manufacture of leather cigarette cases. The report of the collector dated March 30, 1959 shows that the appraiser’s description of the merchandise was accepted and adopted by the collector in liquidation and the merchandise was classified as “Parts of Smokers’ articles nspf at 30% under paragraph 1552 of the Tariff Act of 1930,” as modified by the General Agreement, on Tariffs and Trade (T.D. 51802). The protest insofar as it pertains to the present appeal is that the imported frames…