Sprouse-Reitz Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of San Francsico, brought to recover certain customs ■duties alleged to have been improperly exacted on a particular importation described in the invoice as “Barrel Bolts, Iron Black Japd.” Duty was levied thereon at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as articles or wares not specially provided for, composed in chief value of base metal, not plated with platinum, gold, or silver, or colored with gold lacquer.

It is claimed tha.t said articles are properly dutiable at 1…