Standard International Corp. v. United States

Lawrence, Judge:

The merchandise before the court in the present controversy is described on the consular invoice accompanying the entry as “hotrolled band iron SM quality 336 coils — 48.560 kg.” The collector of customs classified the importation as steel bands, not specially provided for, within the purview of paragraph 313 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 313), as modified by the General Agreement on Tariffs and Trade (82 Treas. Dec. 305, T. D. 51802), and assessed duty thereon at the rate of 15 per centum ad valorem.

The sole claim of plaintiff is that the merchandise…