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

On October 30, 1945, appellant imported from Vancouver, Canada, at the port of Seattle, merchandise invoiced as “power chain saws.” The' merchandise was assessed with duty by the collector at 27K per centum ad valorem pursuant to paragraph 372 of the Tariff Act of 1930 as “machines, finished or unfinished, not specially provided for.” Appellant protested the classification of the collector on various grounds among which was that the imported goods were properly dutiable at the rate of 15 per centum ad valorem under paragraph 340 as amended by the Swedish trade agreement, T. D. 47785, as saws.

A…