Ford Motor Co. v. United States

LawreNCE, Judge:

The Ford Motor Company of Detroit, Mich., imported certain cast-iron castings from Canada. They were classified by the collector of customs as parts of automobiles, finished or unfinished, not specially provided for, in paragraph 369 (c) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 369 (c)), and duty was levied thereon at the rate of 25 per centum ad valorem.

Plaintiff relies upon the claim that the castings should be classified in paragraph 327 of said act (19 U. S. C. § 1001, par. 327), as modified by the trade agreement between the United States and Canada, 74 Treas.…