B. A. McKenzie & Co. v. United States

TilsoN, Judge:

The merchandise involved in this suit against the United States is described on the invoice as “1 only 108" Inserted Tooth Cut-off Saw.” The collector classified the merchandise as manufactures of metal, not specially provided for, under paragraph 397 of the Tariff Act of 1930, and assessed duty thereon at the rate of 45 per centum ad valorem.

Plaintiff claims said merchandise to be properly dutiable at only 2Ó per centum ad valorem under paragraph 340 of said act, as circular saws, finished or further advanced then tempered and polished. By amendment, claim is also made for duty…