Walker v. United States

Dallinger, Judge:

Tbis is a suit against the United States, arising at the port of Chicago, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of so-called “Notek driving lights.” 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. It is claimed that said articles are properly dutiable at the rate of 25 per centum ad valorem under paragraph 369 of said act as parts of automobiles, or alternatively, at the rate of 35 per…