Fritz v. United States

Re, Judge:

Upon importation from Great Britain, three shipments of sealing rings, allegedly used in connection with irrigation systems, were classified for customs duty purposes as gaskets, of rubber or plastics, under item 773.25 of the Tariff Schedules of the United States and duty was imposed thereon at the rate of 10 per centum ad valorem.

The plaintiffs have protested the classification and customs duty assessment and make various claims. It is plaintiffs’ primary claim that the articles are entitled to entry free of duty as parts of agricultural and horticultural implements, not specially…