Astra Bentwood Furniture Co. v. United States

DalliNger, Judge:

This is a suit against tbe United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation *20invoiced as leg screws. 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 25 per centum ad valorem under the provision in paragraph 338 of said act for “Screws, commonly called wood screws, of iron or steel.”

At the first…