Lucas Electrical Services, Inc. v. United States

Laweence, Judge:

An importation of ammeters was classified by tbe collector of customs in paragraph 368 (a) of tbe Tariff Act of 1930 (19 U. S. C. § 1001, par. 368 (a)), as modified by tbe trade agreement witb Switzerland, 69 Treas. Dec. 74, T. D. 48093, as instruments or devices intended or suitable for measuring tbe flowage of electricity, valued at not over $1.10 each. Duty was imposed thereon accordingly at tbe rate of 27% cents each, plus 32% per centum ad valorem.

Plaintiffs contend that tbe merchandise should be classified as parts of automobiles in paragraph 369 (c) of said act (19 U.…