Graemiger Bros. v. United States

D allingee, Judge:

This is a’ suit against the United States, arising at the port of New York, brought to recover certain customs-duties alleged to have been improperly exacted on a particular mechanism invoiced as a “used cutting machine with accessories” and which was classified by the collector as an “old and used textile finishing-machine.” Duty was levied thereon at the rate of 40 per centum ad valorem under the provision in paragraph 372 of the Tariff Act of 1930 for “all other textile machinery, finished or unfinished, not specially provided for.”

It is claimed that said merchandise is…