National Truss Co. v. United States

DalliNGer, Judge:

These are suits against the United States, arising at Cincinnati, a subport of the port of Cleveland, brought to recover certain customs duties alleged to have been improperly exacted on particular importations invoiced as “truss springs,” and con-cededly composed of steel. 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. It is claimed that said articles are properly dutiable at but 25 per centum ad valorem under the provision in paragraph 316 (a) of said act, the…