Randolph Rand Corp. v. United States

DoNXON, Judge:

The merchandise of this litigation is conceded to consist of metal frames that were imported in 1957 and 1958, which were used in the manufacture of leather cases, or .boxes. The frames were charged with duty as parts of smokers’ articles, not specially provided for, at 80 percent under paragraph 1552.

Plaintiffs in their protest claim, alternatively, that these frames are properly dutiable as articles or wares, not specially provided for, composed wholly or in chief value of metal, not plated with platinum, gold, or silver, or colored with gold lacquer, at 20 percent under…