Levine Bros. Glass, Inc. v. United States

Oliver, Presiding Judge:

This is an action brought to recover-duties claimed to have been illegally exacted on drawn window glass, known as cylinder, crown, or sheet glass, imported from Belgium and entered at the port of New York. Duty was assessed at the rate of 2% cents per pound under paragraph 219 of the Tariff Act of 1930, as modified by Presidential proclamation issued December 2, 1931 (T. D. 45313), under the authority of section 336 of the Tariff Act of 1930, this being the so-called flexible tariff provision.

Plaintiff by its protest claims duty should have been assessed at the rate…