J. E. Bernard & Co. v. United States

Dallinger, Judge:

This is a suit against tbe United States, arising at tbe port of Chicago, brought to recover certain customs duties, alleged to have been improperly exacted upon a particular importation invoiced as “45 btho zinc plates with original work for reproduction of maps.” Duty was levied thereon at the rate of 45 per centum ad valorem under paragraph 397 of tbe Tariff Act of 1930 as manufactures of metal not specially provided for. It is claimed that said articles are properly dutiable at only 25 per centum ad valorem under paragraph 341 of said act which reads as follows:

*47Par. 341.…