Sticht v. United States

This is an appeal from a judgment of the United States Customs Court.

Certain imported tachometers were assessed for duty by the collector at the port of New York at $2 each and 45 per centum ad valorem under the provisions contained in paragraph 368 of the Tariff Act of 1922 for—

any device or mechanism having an essential operating feature intended for measuring time, distance, or fares, or the flowage of water, gas, electricity, or similar uses, or for regulating or controlling the speed of arbors, drums, disks, or similar uses, or for recording, indicating, or performing any operation or…