Technical Charts, Inc. v. United States

Lawrence, Judge:

Plaintiff imported into the United States from Toronto, Canada, a shipment invoiced as: “One set (right and left side) punches and dies for use on printing press exclusively consisting of the following materials: Approx. 6 lbs. tool steel in punches and die plates with carbon .90; manganese 1.15; chromium .50; tungsten *158.50; balance in gray cast iron and machine steel and bronze.” Duty was assessed by the collector of customs at the rate of 25 per centum ad valprem under paragraph 372 of the Tariff Act of 1930 as to the punches, and at 60 per centum ad valorem on the dies under…