Geo. S. Bush & Co. v. United States

Rao, Judge:

The collector of customs at the port of Seattle, Wash., had before him for classification four so-called Model F gasoline-driven power saws, which were imported in a knocked-down condition, together with an assortment of repair and replacement parts for various other Model F power saws. His determination that the merchandise in question consisted of machines, not specially provided for, and parts thereof, resulted in the assessment of duty at the rate of 27% per centum ad valorem pursuant to the provisions of paragraph 372 of the Tariff Act of 1930.

Two separate protests, which were…