Geo. S. Bush Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Portland, Oreg., brought to recover certain customs duties alleged to have been improperly exacted on a particular importation invoiced and entered herein as a “tulip grading machine.” Duty was levied thereon at the rate of 27% per centum ad valorem under paragraph 372 of the Tariff Act of 1930 as a machine not. specially provided for. It is claimed that the said mechanism is properly entitled to free entry under paragraph 1604 of said act as an agricultural implement.

The plaintiff introduced in evidence the…