F. B. Vandegrift & Co. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as—

50 “Speedy” Moisture Testers, Type D.l. complete in polished oak eases.

The collector took duty on the testers at the rate of 13% per centum ad valorem under the provision for machines, not specially provided for, in paragraph 372 of the tariff act of 1930, as modified by the Presidential proclamation reported in T.D. 52739. The cases were separately assessed with duty at the rate of 16% per centum ad valorem under the provision in paragraph 412, as modified, for manufactures of wood, not specially…