Acrow, Inc. v. United States

Ford, Judge:

The merchandise involved in this case was classified by the collector of customs as “Bldg. Shores, Mfgrs. of Metal, N. S. P. F.,” and duty was levied thereon at the rate of 22% percent ad valorem under the provisions of paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiffs claim said merchandise to be properly “dutiable at 15 percent under paragraph 372 and T. D. 51802, relating to machines, finished or unfinished, not specially provided for, or at 10 percent under paragraph 312 and T. D.…