United States v. Sutherland International Despatch

This is an appeal from a judgment of the United States Customs Court, Second Division, overruling the classification by the collector of certain merchandise imported at the port of New York, described in the invoices accompanying the entries, and in the report of the appraiser, as patent silent window channels.

The merchandise was classified by the collector under paragraph 397 of the Tariff Act of 1930 at 45 per centum ad valorem. Appellees protested such classification and in the protests claimed that the merchandise was eo nomine provided for under paragraph 381 of said act and dutiable at…