Wallace Pencil Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of St. Louis, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation described in the invoice as an “ automatic stamping press for 3 stamps *2for round hexagon pencils arranged, for electric di’ive but without motor,” and described in the entry as a “stamping press.” Duty was levied thereon at the rate of 35 per centum ad valorem under paragraph 353 of the Tariff Act of 1930 as an article having as an essential feature an electrical element or device. It is…