Close & Stewart v. United States

Dallinger, Judge:

These are suits against the United States, arising at the port of Seattle, brought to recover certain customs duties alleged to have been improperly exacted on particular importations of bicycle tires and horns. Duty was levied on the tires at the rate of 30 per centum ad valorem under paragraph 371 of the Tariff Act of 1930 as parts of bicycles, and on the horns at the rate of 45 per centum ad valorem under paragraph 397 of said act as manufactures of metal not specially provided for. It is claimed that the tires are properly dutiable at but Í0 per centum ad valorem under…