United States v. Singer Manufacturing Co.

This is an appeal from the judgment of the United States Customs Court, Second Division, rendered pursuant to its decision, C. D. 1152 (22 Cust. Ct. 21), sustaining the protest of the importer, appellee, 130348-K/1856, in which it was claimed that the involved articles, imported as “Rough Unmachined Castings (Cast Iron),” were properly dutiable at 10 per centum ad valorem pursuant to paragraph 327 of the Tariff Act of 1930, 19 U. S. C. 1001, Par. 327, as modified by the trade agreement, 19 U. S. C. 1351, between the United States and Canada, 53 Stat. 2348, 2381 (1938), T. D. 49752, rather…