Balfour, Guthrie & Co. v. United States

FoRD, Judge:

Presented for the court’s determination in the instant case is the proper classification for customs duty purposes of certain galvanized box binding wire and galvanized stapling wire. Upon entry at the port of Portland, Oreg., the merchandise was classified as galvanized iron or steel wire, valued over 6 cents per pound, in paragraph 316 (a) of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and duty was imposed thereon at the rate of 8y2 per centum ad valorem,…