Dow Chemical Co. v. United States

Newman, Judge:

These three consolidated protests involve the classification of certain articles imported for assembly into so-called mercury cells. The merchandise was assessed with duty at the rate of 19 per centum ad valorem under the provision in paragraph 397 of the Tariff Act of 1930, as modified by T.D. 54108, for manufactures of metal, not specially provided for.

Plaintiff claims that the merchandise is properly dutiable at the rate of 13% per centum ad valorem under the provision for parts of articles having as an essential feature an electrical element or device in paragraph 353, as…