Arens v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Los Angeles, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation invoiced as upholstery buttons and upholstery tacks. Duty was levied thereon under the Tariff Act of 1930 as follows: On the articles composed of two or more pieces of iron or steel, at the rate of 4% cents per pound under paragraph 331 (as increased by Presidential proclamation promulgated in T. D. 46051, 66 Treas. Dec. 666) as upholsterers’ nails; on the articles composed with brass heads…