N. D. Cunningham & Co. v. United States

Rao, Chief Judge:

The merchandise in question is described on the entries as “Refrigeration Evaporators — Feost Feee Gas Absorption Cooling Units” and on the invoices as “Frost-free gas absorption Cooling Unit 912A” and “Gas absorption Cooling Units XN11.” The articles were entered at the port of Mobile, Ala., by the plaintiff, a customs broker, for the account of the Norge Division of the Borg-Warner Corp. The collector classified the merchandise as articles or wares, composed of base metal, not specially provided for, within paragraph 397 of the Tariff Act of 1930, as modified by the Sixth…