Gehl Bros. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Detroit, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of knives or cutting blades. Duty was levied thereon at the rate of 20 per centum ad valorem under the provision in paragraph 356 of the Tariff Act of 1930 for “all other cutting knives and blades used in power or hand machines.” It is claimed that said articles are properly entitled to free entry under paragraph 1604 of said act as parts of agricultural implements.

No sample of the imported…