Brabant Needle Co. v. United States

Rao, Judge:

By these protests, which have been consolidated for purposes of trial, plaintiff contests the action of the collector of customs in classifying certain imported needle wrappers as manufactures of paper, not specially provided for, within the purview of paragraph 1413 of the Tariff Act of 1930, as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T.D. 52373, supplemented by Presidential proclamation, 85 Treas. Dee. 116, T.D. 52462, with the consequent assessment of duty thereon at the rate of 17% per centum ad valorem.

It is claimed…