Pressner v. United States

Lawrekce, Judge:

Tbis case poses tbe ratber unique question wbetber an importation of wbat are familiarly known as zippers or slide fasteners should be classified as machines, not specially provided for, enumerated in paragraph 372 of the Tariff Act of 1930, and subjected to duty at the rate of 27% per centum ad valorem.

The collector of customs classified the importation as articles or wares, not specially provided for, composed wholly or in chief value of copper in paragraph 397 of said act and imposed duty at the rate of 45 per centum ad valorem, plus 3 cents per pound copper tax levied…