D. Landreth Seed Co. v. United States

Dallingee, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation *273of a so-called pea or bean sorting machine. Duty was levied thereon at the rate of 27 ½ per centum ad valorem under paragraph 372 of the Tariff Act of 1930 as a machine not specially provided for. It is claimed that said machine is properly entitled to free entry under paragraph 1604 of said act as an agricultural implement.

Photographs of said machine were admitted in evidence as Illustrative…