Peet & Powers, Inc. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs *186duties alleged to have been improperly exacted on a particular importation consisting of 25 Lister' alignment indicators. Duty was levied there on at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for. It is claimed that said articles are properly dutiable at the rate of 27 / per centum ad valorem under paragraph 372 of said act as machines not especially provided for.

In support of…