Dean & Sheek Co. v. United States

Lawrence, Judge:

An importation described on the invoices as “Baines Weild Automatic Spooling Machine” was classified by the collector of customs as machines, not specially provided for, and duty was assessed thereon at the rate of 27K per centum ad valorem as provided in paragraph 372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372). Plaintiff claims that duty should have been assessed at the rate of 25 per centum ad valorem pursuant to the provision for textile machinery, not specially provided for, in said paragraph 372, as modified by the trade agreement between the United States…