Singer Manufacturing Co. v. United States

LawkeNCE, Judge:

This controversy arises out of the action of the collector of customs in classifying certain iron castings imported in a rough, unmachined condition as parts of machines, not specially provided for, in paragraph 372 of the Tariff Act of 1930, and imposing duty thereon accordingly at the rate of 27/ per centum ad valorem.

Plaintiff has challenged the decision of the collector by protest and claims that the merchandise is dutiable at 10 per centum ad valorem pursuant to the terms of paragraph 327 of said act, as modified by the trade agreement between the United States and…