Engis Equipment Co. v. United States

Lawebnce, Judge:'

The collector of customs classified certain so-called clinometers under the provision in paragraph 397 of the Tariff Act of 1930 for articles or wares not specially provided for, composed wholly or in chief value of metal, and assessed duty thereon accordingly at the rate of 45 per centum ad valorem. Various claims for lower rates of duty are alleged by the plaintiff in its protests and by amendments thereto; and while none of them has been abandoned, reliance is placed upon the claim that the articles are dutiable at the rate of 27K per centum ad valorem under the provision…