American Express Co. 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 invoiced as “Ados Apparatus.” Duty was levied thereon at the rate of $4.50 plus 65 per centum ad valorem under paragraph 368(a) (1) and (2) of the Tariff Act of 1930 as a clockwork mechanism of the kind and value therein made dutiable at those rates. It is claimed that said.article is properly dutiable at the rate of 27K per centum ad valorem under paragraph 372 of said act as a machine not…