H. W. Brintnall Co. v. United States

Dallingee, Judge:

This is a suit against the United States, arising at the port of Los Angeles, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation described on the invoice as "One Flat and Satchel Bag Machine ‘Matador’.” Duty was levied thereon at the rate of 27K per centum ad valorem under paragraph 372 of the Tariff Act of 1930 as a machine not specially provided for. It is claimed that said mechanism is *74properly dutiable at but 25 per centum ad valorem under the same paragraph as printing machinery.

At the hearing held at Los Angeles…