Britton v. United States

Johnson, Judge:

The merchandise at issue in this case consists of two carloads of machinery described as “1 lot used vegetable oil mill machinery parts (hydraulic presses and parts).” It was entered under the provisions of duty-free paragraph 1615 of the Tariff Act of 1930, as amended by the Customs Administrative Act of 1938, as American goods returned. The appraiser described the merchandise as not marked to indicate country of origin, and the collector assessed duty thereon at the appropriate rate under the provisions of said act, giving as the reason for such assessment the "Non-production…