Jensen v. United States

Lawrence, Judge:

The merchandise in controversy consists of certain wooden battery separators which the collector of customs classified as parts of electric storage batteries pursuant to the terms of paragraph 320 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 320) and assessed duty thereon at 40 per centum ad valorem. Said paragraph 320 reads as follows:

Electric storage batteries and parts thereof, storage battery plates, and storage battery plate material, wholly or partly manufactured, all the foregoing not specially provided for, * * *.

It is the contention of plaintiff that paragraph…