J. E. Bernard & Co. v. United States

Rosenstein, Judge:

This case involves the proper tariff classification of certain cutting forms classified as manufactures of metal, not specially provided for, under paragraph 397, Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, and assessed with duty thereunder at the rate of 19 per centum ad valorem.

Plaintiff claims by amendment to the protest, that the merchandise is properly dutiable as parts of machines, not specially provided for, under paragraph 372 of said Act, as modified by the 1960-61…