Atwood Vacuum Machine Co. v. United States

Lawrence, Judge:

Two importations from Belgium were classified by the collector of customs as consisting of steel strips, not specially provided for, in paragraph 313 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 313) and duty was imposed thereon at the rate of 15 per centum ad valorem as to the merchandise covered by entry 11427 and at the rate of 12% per centum ad valorem as to the merchandise covered by entry 13926, although both importations were entered during the effective period of the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802.

After the protest claiming…