Ritter Carlton Co. v. United States

Dallinger, Judge:

This is a suit against tbe United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation described on the invoice as “Multigrip-Wrenchcs.” Duty was levied thereon at the rate of 60 per centum ad valorem under the provision in paragraph 361 of the Tariff Act of 1930 for “slip joint pliers.” It is claimed that said articles are properly dutiable at the rate of 45 per centum ad valorem under the provision in paragraph 396 of said act for “wrenches.”

At the hearing, held at New York on…