United States v. Sheep Shearers Mdse. & Comm. Co.

Bland, Judge,

delivered tbe opinion of the court:

During the life of the Tariff Act of 1922 there were eleven importations, through the port of New York, of so-called combs and cutters for sheep clipping machines, and one importation during the life of the Tariff Act of 1930, which are here under consideration. The Collector of Customs classified the merchandise involved in the entries made under the Tariff Act of 1922 as dutiable under paragraph 357 of said act, and the merchandise involved in the one entry made during the life of the Tariff Act of 1930 as dutiable under paragraph 357 of that…