Gardex, Inc. v. United States

Dallinger, Judge:

This is a suit against the United States, arising-at the port of Baltimore, brought to recover certain customs duties-alleged to have been improperly exacted bn a particular importation consisting of so-called hollow planters and dibbles. Duty was levied, thereon at the rate of 45 per centum ad valorem under paragraph 397' of the Tariff Act of 1930 as manufacturers of metal not specially provided for. It is claimed that said articles are properly entitled, to-free entry under paragraph 1604 of said act as agricultural implements.. The said claim has been specifically limited…