Jensen v. United States

Lawrence, Judge:

Certain filter press plates and frames imported from Canada were classified by the collector of customs as “Articles or wares not specially provided for, * * * if composed wholly or in chief value of iron, steel, * * * or other metal” within the scope of paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397) and duty thereon was accordingly assessed at the rate of 45 per centum ad valorem.

It is the plaintiffs’ sole contention that the importation should have been assessed with duty at 27K per centum ad valorem as “parts” of machines, finished or unfinished, not…