Passaic Worsted Co. v. United States

Appellants imported at the port of New York several machines of three types — namely, wool openers, dessuinters, and dryers. These were classified by the collector, in each instance, under the provision for “all other textile machinery or parts thereof, not specially pro*460vided for,” in paragraph 372 of the Tariff Act of 1922. The importers protested in each instance, claiming the goods to be dutiable under the provision for “all other machines or parts thereof,” in the same paragraph. The court below overruled the protests and the importers have appealed.

The relevant portions of the paragraph…