Baker Ice Machine Co. v. United States

DalliNGer, Judge:

This is a suit against the United States arising at the port of Omaha, Nebraska, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation invoiced as “Extended Surface pipe coils consisting of 1" Standard galvanized Steel Pipe with Cast-on Aluminum fins.” 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 *23dutiable at the rate of 25 per centum ad valorem under the…