Lunham & Reeve, 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 duties alleged to have been improperly exacted on a particular importation of zinc in strips % of 1 inch in width and Yooo of 1 inch in thickness, imported in coils approximately 125 meters in length. Duty was levied thereon 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. The protest alleges “that said merchandise is dutiable at 2j or 2}(<t per lb. under par. 394, or at the…