Geo. S. Bush & Co. v. United States

TilsoN, Judge:

This suit against the United States involves the proper classification of certain merchandise invoiced as “6 only Power Chain Saws,” exported from Vancouver, B. C., and entered at Seattle, Wash., on October 30, 1945. The merchandise was entered and classified as machines, not specially provided for, under paragraph 372 of the Tariff Act of 1930, and duty was levied thereon at the rate of 27% per centum ad valorem. Various claims were made in the protest as originally filed, but at the trial counsel for the plaintiff abandoned all claims except that the merchandise is properly…