International Forwarding Co. v. United States

Merchandise consisting of parts of sewing machines was assessed for duty by the collector at 30 per centum ad valorem under paragraph 372 of the Tariff Act of 1922, the pertinent part of which reads as-follows:

Par. 372. * * * sewing machines, and parts- thereof, not specially provided for, valued at not more than $75 each, 15 per centum ad valorem; valued at more than $75 each, 30 per centum ad valorem; * * *.

It is claimed by appellant that the merchandise is dutiable at only 15 per centum ad valorem under the first part of the quoted •provisions of paragraph 372.

The cause was submitted to…