Tower v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Buffalo, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of flashlight cases. 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 dutiable at but 35 per centum ad valorem under paragraph 353 of said act, which reads as follows:

Par. 353. All articles suitable for producing, rectifying, modifying,…