National Silver Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, is described on the invoices as folding wall hangers. It was assessed with duty at 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52373, supplemented by T.D. 52476, as manufactures in chief value of wood. It is claimed to be dutiable at 10% per centum ad valorem under said paragraph, as modified by *210the Sixth Protocol of Supplementary Concessions to the General Agreement on…