Anderson v. United States

Ford, Judge:

The question involved in this case is the proper classification of certain machines which the collector classified as machines, not specially provided for, and upon which he assessed duty at the rate of 27}í per centum ad valorem' under paragraph 372 of the Tariff Act of 1930. Plaintiff claim's said merchandise to be properly dutiable at only 15 per centum ad valorem under paragraph 372 of said act, as modified by the General Agreement on Tariffs 'and Trade, 82 Treas. Dec. 305, T. D. 51802, as “Machines, finished or unfinished, not specially provided for,” other than wrapping and…