Paper Mill Equipment, Ltd. v. United States

Dallinger, Judge:

This is a suit against tbe 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 *26of wire screen or cloth, described in the invoice as “phosphorbronce cloth.” Duty was levied thereon at the rate of 27$ per centum ad valorem under paragraph 372 of the Tariff Act of 1930 as parts of machines not specially provided for. It is claimed that said articles are properly dutiable at the rate of 20 per centum ad valorem under the provision in said paragraph 372, incorporated therein…