Sullivan v. United States

LAWRENCE, Judge:

The merchandise in controversy is invoiced as “Agricultural Implement Parts — Storm Hats — 2880—Por Farm Tractor Use.”

The collector of customs imposed duty upon the merchandise at the rate of 45 per centum ad valorem as provided in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397) for articles or wares not specially provided for, in chief value of base metal.

Plaintiff relies upon its claim that the merchandise is entitled to freedom from duty pursuant to the provision in paragraph 1604 of said act (19 U. S. C. § 1201, par. 1604) for “Agricultural…