Gerhard & Hey 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 described in the invoices as “1 MS 111 Echo Sounder Recording Installation complete with all accessories No. 1466.” Duty was levied thereon at the rate of $4.60 each plus 66 per centum ad valorem under paragraph 368 of the Tariff Act of 1930 as a recording instrument of the ldnd therein made dutiable at that rate. It is claimed that said article is properly dutiable at the rate of 27% per…