Commercial Shearing & Stamping Co. v. United States

Landis, Judge:

Plaintiff here sues, as an American manufacturer, for relief under section 516, Tariff Act of 1930 (19 U.S.C., sec*93tion 1516), protesting the tariff classification of articles of the class or kind produced by it, imported from Mexico, and described on the entry invoice as steel plates, specifications ASTM A-285-C, cut and pressed to hemispherical shape. The importer, Guadalupe Industrial Supply Company, Inc., the party-in-interest, appears with defendant in defense of the customs classification of the hemispherical articles under the heading “angles, shapes, and sections”,…