A. W. Fenton Co. v. United States

Rao, Judge:

This case is concerned with the matter of the dutiable status of an importation invoiced as “ ‘Siroco’ agricultural dusters, latest model complete with 1-quart hopper, extension tube and *328deflector.” The collector of customs at the port of entry classified the merchandise in question as machines, not specially provided for, and, accordingly, assessed duty thereon at the rate of 13% per centum ad valorem, pursuant to the provisions of paragraph 372 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.. D.…