George Scherr Co. v. United States

Lawbence, Judge:

The merchandise in controversy is designated on the commercial invoice as 60 “Speed Indicators Jaquet” and “60 Sets of accessory tips for above.” The collector of customs regarded the speed indicators and accessory tips as entireties and classified them accordingly as instruments intended or suitable for measuring speed within the scope of paragraph 368 (a) (1) (2) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 368 (a) (1) (2)) and assessed duty thereon at the rate of $4.50 each plus 65 per centum ad valorem. A copper tax of 3 cents per pound, as provided in section 3425…