Dehler Signoret Corp. v. United States

DallingeR, Judge:

These are suits against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on particular importations consisting of flat steel wire in coils. Duty was levied thereon at the rate of 40 per centum ad valorem under paragraph 372 of the Tariff Act of 1930 as parts of textile machinery not specially provided for. It is claimed that said merchandise is properly dutiable at but 25 per •centum as valorem under either of the following provisions in -paragraph 316 (a) of said act:

* * * a]] wire composed…