J. E. Bernard & Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Chicago, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation invoiced as “4 vertical field balances.” Duty was levied thereon at *58the rate of 40 per centum ad valorem under paragraph 360 of the Tariff Act of 1930 as scientific instruments. It is claimed that said articles are properly dutiable at the rate of 27H per centum ad valorem under paragraph 372 of said act as machines not specially provided for.

At the hearing, held at Chicago on November 12, 1941,…