United States v. Draeger Shipping Co.

The appellee imported at the port of New York certain die plates, matrix plates, sealers and rollers, parts of certain machines designated by it as seal-embossing and printing presses. These were classified by the collector as manufactures of metal not specially provided for, under paragraph 399 of the Tariff Act of 1922. The importer protested, claiming them to be free of duty under paragraph 1542 of the same act, which provides, in part, for linotype and all typesetting machines, and, alternatively, as dutiable at 30 per centum ad valorem under the provision “all other machines or parts…