Gorman Anderson Corp. v. United States

Lawrence, Judge:.

Merchandise described in the record as Mordax horseshoe studs was classified by the collector of customs as articles of metal, not specially provided for, and duty was imposed thereon at the rate of 22K per centum ad valorem pursuant to the provisions of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), as modified by the General Agreement on Tariffs and Trade (82 Treas. Dec. 305, T. D. 51802).

It is the contention of the plaintiffs that the commodity should be classified in the provision for “* * * studs, * * * lathed, machined, or brightened,” and…