Gamble Vargish & Co. v. United States

Ford, Judge:

This case involves the classification and consequent assessment of duty on certain items described on the invoice as “pigtails,” which consist of a length of brass wire insulated by a plastic covering with a metal ferrule and a spring between two fiber washers. Duty at the rate of 21 per centum ad valorem was assessed thereon by the collector of customs under the provisions of paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, which, so far as…