United States v. Galef

Lenroot, Judge,

delivered tibe opinion of the court:

This is an appeal from a judgment rendered by the United States Customs Court, involving an importation of certain merchandise classified by the collector of customs, under paragraph 366 of the Tariff Act of 1922, as pistols, at the specific rate therein provided, and in addition thereto 55 per centum ad valorem, and held dutiable by the court, as claimed by the appellee, as side arms under paragraph •363 of said act at 50 per centum ad valorem.

The two paragraphs of said tariff act here involved read as follows:

Par. 366. Pistols: Automatic,…