H. J. Maybe & Sons Co. v. United States

Dallinger, Judge:

These are suits against the United States, arising at the port of Chicago, brought to recover certain customs duties alleged to have been improperly exacted on particular importations invoiced as hydraulic brine pumps, gum bags, finger pressure valves, and pointed, bent, and vein needles. Duty was levied thereon *79at the rate of 45 per centum ad valorem under paragraph 397 of the Tariff Act of 1930 as manufactures of metal not specially provided for. It is claimed that said articles are properly dutiable at the rate of 27% per centum ad valorem under paragraph 372 of the said…