International Expediters, Inc. v. United States

Oliver, Chief Judge:

These two protests relate to certain electric motors which were assessed with duty at the rate of 35 per centum ad valorem under the provision in paragraph 1513 of the Tariff Act of 1930, as amended, for toys and parts thereof, not specially provided for. Plaintiffs claim that the articles are properly dutiable at only 12y2 per centum ad valorem under the eo nomine provision for electric motors in paragraph 353 of the Tariff Act of 1930, as amended.

Two witnesses testified. Both appeared on behalf of plaintiffs. The importer, Philip M. Childs, sole proprietor of the Moen…