Ryer v. United States

Lawrence, Judge:

Plaintiff imported a mechanical device ¡mown as a MeCorquodale machine deriving its name from the English manufacturer and covered by letters patent 2,302,096 (exhibit 1) granted by the United States. It is described on the consular invoice as “One Press for applying pigments to sheet material.”

The collector of customs classified the importation as printing machinery and assessed duty thereon at the rate of 25 per centum ad valorem as provided in paragraph 372 of the Tariff Act of 1930 (19 U. S. O. §1001, par. 372) which reads so far as applicable here as follows: “* * *…