Waterbury Lock & Specialty Co. v. United States

Oliver, Presiding Judge:

The merchandise before us, exported from Germany and entered at the port of Boston, consists of small metal disks measuring approximately one-fourth inch in diameter and one-eighth inch in thickness. The center has been pierced, leaving a hole about one-sixteenth inch in diameter, reamed on both sides. The outer surface of the disk is smooth but the edges have been beveled.

These disks were entered at 35 per centum ad valorem as lock washers under paragraph 330 of the Tariff Act of 1930. This was clearly erroneous. They were classified as washers at six-tenths of 1 cent…