Newark Radio Laboratories v. United States

DalliNger, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of so-called incandescent electric-light lamp bases. 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 paragraph 369 (c) of said act as parts of automobiles.

The following are in evidence: As…