Karavan Trading Corp. v. United States

Dallingeb, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of bells. Duty was levied thereon at the rate of 50 per centum ad valorem under paragraph 364 of the Tariff Act of 1930 which reads as follows:

Pae. 364: Bells (except church and similar bells and carillons), finished or unfinished, and parts thereof, 50 per centum ad valorem.

It is claimed that the imported bells are properly dutiable at the rate of 40 per centum ad valorem under paragraph 339…