William Adams, Inc. v. United States

Dallingek, Judge:

This is a suit against the United States, arising at tbe port of New York, brought to recover certain customs duties *157alleged to have been improperly exacted on a particular importation invoiced as “Leaf pattern butter spreaders, silver blades.” Duty was levied thereon at the rate of 50 per centum ad valorem under the provision in paragraph 397 of the Tariff Act of 1930 for “Articles or wares not specially provided for, if composed wholly or in chief value of silver,” incorporated in said paragraph by virtue of a trade agreement entered into by and between the United States…