Charlotte Manufacturing Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Philadelphia, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of steel chains. Duty was levied thereon at the rate of 40 per centum .ad valorem under paragraph 372 of the Tariff Act of 1930, as parts *239of textile machinery not specially provided for. It is claimed that said articles are properly dutiable at the rate of 35 per centum ad valorem under the provision in paragraph 329 of said act for “all other chains used for the transmission of power, and…