Young Windows, Inc. v. United States

Lawrence, Judge:

Certain imported window regulators, so-called, were classified by the collector of customs as articles, wholly or in chief value of metal, not specially provided for, and duty was imposed thereon at the rate of 22% per centum ad valorem as provided in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade (82 Treas. Dec. 305, T. D. 51802).

Plaintiff invokes several alternative claims for a lower rate of duty than that assessed by the collector. Its primary claim is for classification in paragraph 369 (c)…