Rex-Spanall, Inc. v. United States

Fokd, Judge:

The protest at bar involves an importation of certain vertical building shores which were classified by the collector of customs under the provision in paragraph 372 of the Tariff Act of 1930, as modified, as machines, not specially provided for, other, and assessed with duty at the rate of 11% per centum ad valorem.

Plaintiff claims the merchandise is properly classifiable under paragraph 312 of the said act, as modified, as columns or posts and all other structural shapes of iron or steel, dutiable at the rate of 7% per centum ad valorem.

The pertinent provisions of the statutes…