Cribari v. United States

DallingeR, Judge:

This is a suit against the United States, arising •at the port of New York, brought to recover certain customs duties alleged to have been exacted on a particular importation invoiced as metal seals for bottles and metal disks or caps. Duty was levied thereon at the rate of 45 per centum ad valorem under paragraph 397 ■of the Tariff Act of 1930 as manufactures of metal not specially provided for. It is claimed that said articles are properly dutiable at the rate of 30 per centum ad valorem under the provision in paragraph 390 ■of said act for “Bottle caps of metal * * * if…