New York Merchandise Co. v. United States

Lawrence, Judge:

Six protests, listed in the schedule attached hereto and made a part hereof, filed by plaintiff pursuant to the provisions of section 514 of the Tariff Act of 1930, have been consolidated for trial and decision. They relate to importations of metal horns with rubber bulbs attached.

The collector of customs classified the horns as “Articles or wares not specially provided for * * * composed wholly or in chief value of * * * metal, but not plated with platinum, gold, or silver, or colored with gold lacquer” and assessed duty thereon at the rate of 45 per centum ad valorem as…