Benecke v. United States

This is an appeal from the judgment of the United States Customs Court, Second Division, holding certain ground, steel rolls (or rollers), used in rolling mills for cold-rolling steel, classifiable as parts of machine tools dutiable at the rate of 30 per centum ad valorem, under paragraph 372 of the Tariff Act of 1930. The importer’s claim is that they should be classified as parts of machines, not specially provided for, and assessed at the rate of 27% per centum ad valorem under another provision of paragraph 372.

The pertinent provisions of the paragraph read:

Par. 372. * * * machine tools,…