United American Bosch Corp. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port oí New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of gas appliances and gas pilots. 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 the rate of 27¾ per centum ad valorem under paragraph 372 of said act as parts of machines not specially provided for.

A sample of the imported…