Simon v. United States

Rao, Chief Judge:

Upon importation from Switzerland through the port of Philadelphia, certain parking timers were classified by the collector of customs within the provisions of paragraph 367 of the Tariff Act of 1930, as modified by the Trade Agreement with Switzerland, 69 Treas. Dec. 74, T.D. 48093, and duty was assessed on the movements contained therein at the rate of 84 cents each, and on the cases therefor at the compound rate of 10 cents each and 25 per centum ad valorem. A copper tax pursuant to section 4541(3) of the Internal Revenue Code, as modified by the Sixth Protocol of…