B. A. McKenzie & Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of Tacoma, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of metal articles. Duty was levied thereon at the rate of 30 per centum ad valorem under paragraph 372 of the Tariff Act of 1930 as-parts of machine tools. It is claimed that said articles are properly dutiable at the rate of 20 per centum ad valorem under paragraph 327 of said act, the pertinent provision in which reads:

* * * castings and vessels wholly of cast iron, including all castings of…