Mill & Mine Supply Co. v. United States

Dallingeii, 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 improperly exacted on a particular importation invoiced as “Gasdriven Chain Saws.” Duty was levied thereon at the rate of 35 per centum ad valorem under paragraph 353 of the Tariff Act of 1930 as articles having as an essential feature an electrical element or device. It is claimed that said articles are properly dutiable at the rate of 20 per centum ad valorem under paragraph 340 of said act as saws not specially provided for, or at the…