Biddle Purchasing Co. v. United States

Foeb, Judge:

This action challenges the action of the collector of customs in classifying certain articles stipulated to be “flashlights without batteries, but including incandescent electric light bulbs,” under the provisions of paragraph 353 of the Tariff Act of 1930 and assessing duty thereon at the rate of 35 per centum ad valorem.

By amendment of the claim heretofore filed, plaintiff contends the merchandise is properly dutiable at only 21 per centum ad valorem as illuminating articles, under paragraph 397 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary…