Amerlux Steel Corp. v. United States

The merchandise involved in this suit consists of checkered, or raised diamond, steel floor plates.

It was classified and assessed for duty, by the collector of customs, under paragraph 304 of the Tariff Act of 1922, at three-tenths of 1 cent per pound, as steel plates not specially provided for.

The importer protested, claiming the assessment should be one-fifth of 1 cent per pound under paragraph 312 of said act as “building forms” or “structural shapes.” /

The protest was overruled by the Customs Court, and the importer has appealed.

The pertinent portions of the contesting paragraphs read as…