United States v. A. N. Deringer, Inc.

Olxvek, Chief Judge:

In this proceeding, we review the decision of Donlon, J., reported as A. N. Deringer, Inc. v. United States, 44 Cust. Ct. 630, Reap. Dec. 9656, which involved certain steam traps, exported from Canada, and entered at the port of Bouses Point, N. Y. Two types of steam traps are in dispute. One type is identified on the invoices with the letter “S”; the other is identified by the letter “P.” The specific items involved herein are enumerated in schedule “A,” hereto attached and made a part hereof.

The issue herein, and as viewed by the trial judge, is a determination of the…