Jordan Hardware Corp. v. United States

Dallinger, Judge:

These are suits against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on particular importations of bit stock drills and twist drills. Duty was levied thereon at the rate of 50 per centum ad valorem under the provision in paragraph 352 of the Tariff Act of 1930 for—

Twist and other drills * * * and metal-cutting tools of all descriptions, and cutting edges or parts for use in such tools, composed of steel or substitutes for steel, all the foregoing, if suitable for use in cutting metal, not…