National Carloading Corp. v. United States

Laweence, Judge:

This case was originally reviewed and decided by this court in National Carloading Corp. v. United States, 26 Cust. Ct. 173, C. D. 1320, adversely to plaintiff. Motion for rehearing was duly filed and granted. The case was restored to the calendar, further evidence introduced, and it was again submitted for decision.

The imported merchandise is described in the record as metal push-button sockets, which the collector of customs classified as articles in chief value of metal in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), and duty was imposed thereon…