American Overseas Co. v. United States

Lawrence, Judge:

Plaintiff seeks to recover allegedly excessive duties imposed by the collector of customs at the port of New York on an importation consisting of sets of drawing instruments. The articles were classified for duty at the rate of 45 per centum ad valorem under the provision in paragraph 360 of the Tariff Act of 1930 for “drawing instruments,- and parts thereof, wholly or in chief value of metal.” Plaintiff contends that the assessment properly applicable to this importation is at the rate of 20 per centum ad valorem under the concluding provision in the following paragraph of…