J. A. Freeman & Son v. United States

DalliNGeb, Judge:

This is a suit against the United States, arising at tbe port of Portland, Oreg., brought to recover certain customs duties alleged, to have been improperly exacted oh certain articles described in the invoice as steel balls, bolts, roller bearings, chains used for the transmission of power, nuts of steel, rivets of steel, and washers. The steel balls and roller bearings were assessed with duty at the rate of 10 cents per pound and 45 per centum ad valorem under paragraph 321 of the Tariff Act of 1930, which reads as follows:

Par. 321. Antifriction balls and rollers, metal…