Thornley v. United States

Ford, Judge:

This case presents for determination the proper classification of certain articles known as “snatch blocks” which were assessed with duty at the rate of 19 per centum ad valorem under item 680.50 of the Tariff Schedules of the United States.

Plaintiffs herein contend alternatively under item 664.10, Tariff Schedules of the United States, at 10.5 per centum ad valorem as pulley tackle or lifting equipment or under item 678.50, Tariff Schedules of the United States, as machines not specially provided for which provides for a rate of 10 per centum ad valorem. The pertinent portions of…