Ayers v. United States

Oliver, Chief Judge:

The merchandise in question is a so-called hydrotherm, which was classified as laboratory glassware under paragraph 218(a) of the Tariff Act of 1930, as modified, with a duty assessment at the rate of 42% per centum ad valorem. Plaintiff claims that the merchandise is free of duty as an agricultural implement under paragraph 1604 of the Tariff Act of 1930, which reads as follows:

*337Pab. 1604. Agricultural implements: Plows, tooth or disk harrows, headers, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machine, cotton gins,…