Herron Zimmers Moulding Co. v. United States

DalliNGer, Judge:

This is a suit against the United States, .arising at the port of Detroit, brought to recover certain customs duties alleged to have been improperly- exacted on a particular importation consisting-of grooved pieces of aluminum manufactured by a so-called extrusion-die process and imported in 12- and 16-foot lengths. Duty was levied thereon at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as articles not specially provided for composed wholly or in chief value of aluminum. It is claimed that said articles are properly dutiable at but 7…