F. W. Myers & Co. v. United States

LawRencb, Judge:

Two protests have been consolidated for trial and decision.

The merchandise consists of metal cylinders described on the invoices as vacuum driers. ' They were classified by the collector of customs as articles or wares not specially provided for, composed wholly or in chief value of base metal, as provided in paragraph 397 of the Tariff Act of 1930, and duty was assessed .accordingly at the rate of 45 per centum ad valorem.

Plaintiff claims in its protests that the articles should be classified as machines or parts thereof, not specially provided for, and subjected to duty at…