Starkey v. United States

Keefe, Judge:

In these suits tbe plaintiffs seek to recover certain customs duties alleged to have been illegally assessed by the collector at New York upon merchandise invoiced as amorphous plumbago dust or carbon dust. Duty was assessed thereon at the rate of 30 per centum ad valorem under paragraph 213 of the Tariff Act of 1930, as crystalline dust graphite. The plaintiffs claim that the merchandise is properly dutiable under the same paragraph at 10 per centum ad valorem as amorphous graphite or plumbago.

The paragraph of the Tariff Act of 1930 under consideration provides as follows:

Par.…