Dulien Steel Products, Inc. v. United States

Appellants brought suit against the United States in the United States Customs Court to recover certain customs duties alleged to have been erroneously exacted by the Collector of Customs at the port of Seattle, Washington, upon an importation of certain cast malleable-iron pipe couplings or fittings imported from Japan.

Duty was levied upon the importation at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as “Articles or wares not specially provided for * * * composed wholly or in chief value of iron * * * or other metal * * It was claimed by appellants…