Amerex Trading Corp. v. United States

Ford, Judge:

The suit listed above challenges the action of the collector of customs in classifying certain imported merchandise as manufactures of metal, not specially provided for, and levying duty thereon at the rate of 22)4 percent ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff claims said merchandise to be properly dutiable at the rate of 15 percent ad valí orem under paragraph 339 of the Tariff Act of 1930, as modified, supra, made effective by the President’s proclamation,…