Close v. United States

Keefe, Judge:

This case arising at the port of Seattle involves the-collector’s assessment of duty upon a printing press and equipment, imported from Canada, at the rate of 25 per centum ad valorem under paragraph 372 of the Tariff Act of 1930. The importer claims that the merchandise is a manufacture of the United States and was exported by and returned to the same firm and therefore is entitled to-free entry as American goods returned under the provisions of paragraph 1615 of the act.

The facts adduced‘at the trial disclose that the Goss Printing Press Co. of Chicago, the party in interest in…