Upton, Bradeen & James, Inc. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of knives or blades for machines known as punches, shears, or bar cutters, intended for use in fabricating structural or other rolled iron or steel shapes, imported from West *94Germany at various dates in the years 1957 through 1961. They were assessed with duty at 30 per centum ad valorem under paragraph 352 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, as cutting tools of any hind containing the prescribed percentage of alloys. It is claimed that they…