United States v. Hempstead
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 28254 (T. D. 32529).
1Opinion of the CourtMartiN, Judge
The importation involved in this case consists of a machine which is described as Boyd’s patent stop-motion spring rail ring flyer twister with upright rollers for smooth yarn. The importation was made under the tariff act of 1909.
The appraiser returned the article as a manufacture of metal, dutiable at 45 per cent ad valorem, under paragraph 199 of the act, and duty was assessed accordingly.
The importers duly filed their protest against that assessment claiming that the machine iyas jute-manufacturing machinery, and was dutiable as such at 30 per cent ad valorem under paragraph 197 of the…
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