Close v. United States

Dallinger, Judge:

This is a suit against tbe United States arising at Spokane, a subport of the port of Seattle, Wash., brought to recover certain customs duties alleged to have been improperly exacted on a particular importation comprising 25 complete bicycles shipped in a knocked-down condition. Duty was levied thereon at the rate of 30 per centum ad valorem under the provision in paragraph 371 of the Tariff Act of 1930 for “bicycles and parts thereof, not including tires.” It is claimed that the collector should have treated each bicycle part as a separate tariff entity, assessing duty…