United American Bosch Corp. v. United States

Dallingee, 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 of so-called fog lamps. Duty was levied thereon at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for, plus three-*2fourths of 1 cent per pound -under section 601 (c) (7) of the Revenue Act of 1932 as articles containing 4 per centum or more of copper by-weight.

It is claimed that said lamps are properly dutiable…