Wagner-Watrous, Inc. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of aneroid barometer movements with altimeter dials. Duty was levied thereon at the rate of 40 per centum ad valorem under paragraph 360 of the Tariff Act of 1930 as surveying instruments It is claimed that said articles are properly dutiable at but .27% per *40centum ad valorem under paragraph 372 of said act as machines not specially provided for.

The plaintiff offered in evidence the testimony…