John L. Westland & Son, Inc. v. United States

Lawrence, Judge:

Plaintiff protests classification of certain of the merchandise designated on the invoices accompanying the entries covered by the protest herein as “Stove Bolts Less Nuts” as articles or wares not specially provided for, composed wholly or in chief value of steel, in 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, and the assessment of duty thereon at the rate of 2214 per centum ad valorem.

*230As to the particular merchandise in issue, plaintiff contends that said…