Protest 894819-G of Wilbur Ellis Co. , 2 Cust. Ct. 505 ( 1938 )

Opinion by

Dallingbr, J.

The evidence on the whole was found to be unsatisfactory and more or less contradictory. It was held that even if the exhibit could be said to represent the merchandise at bar the case of Stone v. United States (21 C. C. P. A. 206, T. D. 46729) is controlling as the merchandise had been advanced beyond the stage of steel flats into that of bands or strips of steel by a cold-rolling operation. It was therefore held properly classified at 25 percent under paragraph 313.