Gallagher v. United States

Dallinger, Judge:

This is a suit against the United States originating at the port of Chicago brought to recover certain customs duties alleged to have been improperly exacted upon a particular importation described on the invoice as “2 Welding Machines.” The merchandise was assessed for duty at 30 per centum ad valorem under the provision for “machine tools” in paragraph 372, Tariff Act of 1930. The merchandise is claimed to be properly dutiable at the rate of 27K per centum ad valorem under the provisions for “machines having as an essential feature an electrical element or device” in…