Hayes 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 improperly exacted on a particular importation of clipper blades. Duty was levied thereon at the rate of 20 cents each and 45 per centum ad valorem under the provision in paragraph 357 of the Tariff Act of 1930 for “Nail, barbers’, and animal clippers * * * valued at more than $1.75 per dozen.” It is claimed that said articles are properly dutiable at but 20 per centum ad valorem under the provision in paragraph 356 of said act for “all…