Legal Opinion

American Ecla Corp. v. United States

United States Customs Court

Decided September 4, 1942No. C. D. 680PublishedCited by 1 opinion

1Opinion of the Court

Dallinger, Judge:

These are suits against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on particular importations consisting of machines and parts thereof. The parts contained in cases numbered 1, 3, 4, and 5 on the invoice accompanying *154entry 810237 covered by protest 25177-K were assessed with duty at tbe rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for. The balance of the merchandise was assessed with duty at the rate of 40…

2Cited by1 opinion

  1. National Carloading Corp. v. United StatesUnited States Customs Court · 1961

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