Geo. S. Bush Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Seattle, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of cast-malleable iron pipe fittings imported from Japan. Duty was levied thereon at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for. It is claimed that said articles are properly dutiable either at 20 or 25 per centum ad valorem under the following provisions of paragraph 327 of said act:

Par. 327. Cast-iron…