Geller v. United States

Laweencb, Judge:

Merchandise, described as “1000 Davenset High Discharge Battery Testers, type M. I. Black,” was classified by the collector of customs in paragraph 368 (a) of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 368 (a)), as modified by the trade agreement between the United States and Switzerland, 69 Treas. Dec. 74, T. D. 48093, as devices intended or suitable for measuring the flowage of electricity, and duty was assessed thereon at the rate of 75 cents each and 32}í per centum ad valorem.

Plaintiff claims that the merchandise should be classified as articles having as an…