United States v. American Express Co.

Parts of a class of moving-picture machines which are known by the coined designation “pathescopes” were classified by the collector of customs at the port of New York as frames and mountings for optical instruments and assessed for duty at 35 percent ad valorem under paragraph 93 of the act of 1913, which paragraph reads as follows:

93. Opera and field glasses, optical instruments and frames and mountings for the same; all the foregoing not specially provided for in this section, 35 per centum ad valorem.

The importer claimed that the goods were dutiable either under paragraph 94 at 25 per…