Murphy v. United States

This appeal brings before us for review two judgments of the Board of General Appraisers, each confirming the classification by the collector at the port of Philadelphia of certain merchandise as manufactures of metal under paragraph 399, Tariff Act of 1922, at 40 per centum ad valorem.

The importers protested against the classification in each of the three entries involved, making various claims. The only claims, however, made in this court are that the merchandise imported is properly dutiable as parts of textile machinery Hot specially provided for, at 35 per centum, under paragraph 372 of…