Barber v. United States

Dallingee., Judge:

These are suits against the United States, arising at the port of Boston, brought to recover certain customs duties alleged to have been improperly exacted upon particular importations of motorboats imported minus their motors. Duty was levied thereon at the rate of 30 per centum ad valorem under paragraph 370 of the Tariff Act of 1930 as parts of motorboats. It is claimed that said articles are properly dutiable at but 15 per centum ad valorem under the following provision in the trade agreement with Canada, promulgated in T. D. 49752, 74 Treas. Dec. 235, amending said…