Davies v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Chicago, brought to recover certain customs duties alleged to have been improperly exacted upon a particular importation described in the invoice as “one special electric welding machine for the production of corrugated flexible tubing,” imported *243from Switzerland. Duty was levied thereon at the rate of 30 per centum ad valorem under paragraph 372 of the Tariff Act of 1930 as a machine tool. It is claimed that said merchandise is properly dutiable at but 25 per centum ad valorem under the provision in paragraph…