J. D. Richardson Co. v. United States

Ekwall, Judge:

This case involves the amount of duty properly assessable upon 16 importations totaling 16,971 tank idler wheel rims returned to the United States after having been shipped by the Kelsey-Hayes Wheel Co. of Detroit, Mich., to its Canadian plant in order that they might have a flange turned thereon. There is no dispute as to the appropriate rate of duty tp be applied to these articles, viz, 27K per centum ad valorem under the provisions of paragraph 372, Tariff Act of 1930, which is the rate assessable on parts of machines. The question for determination is whether this rate…