American Askania Corp. v. United States

Tilson, Judge:

The merchandise, the classification of which is involved in this suit against the United States, is described on the invoice as “1 Electro-mechanic gravitymeter.” Without making any specific classification of the merchandise, the collector assessed duty thereon at the rate of $4.50 each, plus 65 percent ad valorem under paragraph 368, Tariff Act of 1930, which is the “Clocks, and clock movements” paragraph.

Plaintiff makes claim that the merchandise is properly dutiable at only 27K percent ad valorem under paragraph 372 of said act, as machines, not specially provided for, or, in…