Tower v. United States

JOHNSON, Judge:

These are protests, consolidated at the trial, against the collector's assessment of duty on certain merchandise as nonenumerated manufactured articles at 10 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D. 52739, and the notification of the President, dated September 18, 1951, T. D. 52827. It is claimed that the merchandise is properly dutiable as hay at $1.25 per ton of 2,000 pounds under paragraph 779 of the Tariff Act of 1930, as modified by the General Agreement on…