Graemiger Bros. v. United States

Laweence, Judge:

This case was originally decided adversely to plaintiff (9 Cust. Ct. 212, C. D. 696). It is again before us as the result of a rehearing, and has been resubmitted upon a stipulation placing in evidence four illustrative exhibits, as well as the original record herein.

The mechanism in controversy was advisorily returned by the appraiser as an “Old & Used Textile Finishing Machine.” The collector classified it under the provision in paragraph 372 of the Tariff Act of 1930 for “all other textile machinery, finished or unfinished, not specially provided for,” and levied duty…