A. Tanzi Engineering Co. v. United States

Laweenoe, Judge:

The report of the collector o/"customs transmitting the official papers in this case to the court states that the imported merchandise in controversy was classified as “Household food cutting utensils c/v steel” and duty was assessed thereon at the rate of 40 per centum ad valorem as provided in paragraph 339 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 339).

The protest of plaintiffs describes the involved merchandise as “Cibol machines for fresh pastry” and claims that the merchandise is properly dutiable at 20 per centum ad valorem in accordance with the provisions of…