D. E. Sanford Co. v. United States

BichaRdson, Judge:

The instant merchandise, described on the commercial invoices as “iron covers” or “cast covers” under the general heading of Enameled Iron Cookware or Enameled Iron Cook-ingware, was exported from Belgium, entered at San Francisco, Calif., and classified in liquidation under 19 U.S.C.A., section 1001, paragraph 397 (paragraph 397, Tariff Act of 1930), as modified in T.D. 54108, as articles or wares, not specially provided for, in chief value of metal, at the modified rates of duty. It is claimed in the protests which have *300been consolidated for trial that the subject…