Spiegel Bros. v. United States

Dallinger, Judge:

This is a suit against the United States,, arising at the port of New York, brought to recover certain customs-duties alleged to have been improperly exacted on a particular importation consisting of 1,000 pairs of rubber inner tubes for bicycle-tires. Duty was levied thereon at the rate of 30 per centum ad valorem under paragraph 371 of the Tariff Act of 1930 as parts of bicycles. It is claimed that said inner tubes, together with the 1,000 pairs of outer casings therefor which accompanied them in the same-shipment, constitute entireties, to wit, complete bicycle tires, and…