New York Merchandise Co. 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 dishes, pencil sharpeners, antimony figures, toilet sets, paperweights, frames, desk pads, savings banks, needle threaders, and tea balls. 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 the rate of 40 per…