Swift & Anderson, Inc. v. United States

Lawrence, Judge:

This proceeding relates to merchandise described on the consular invoice as “6" Sound glasses complete with brass bezels and brass set knob and pointers.”

The collector of customs classified the merchandise as articles in chief value of base metal, not specially provided for, 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 imposed duty thereon at the rate of 22% per centum ad valorem.

Plaintiff claims, by its protest, that the subject merchandise should be…