Turner v. United States

Laweencb, Judge:

An importation from Denmark, described on tbe consular invoice as “1 complete NIRO laboratory Spray Drying Unit,” was classified by the collector of customs as “laboratory apparatus” within the provisions of paragraph 360 of the Tariff Act of 1930 (19 U. S. C. §1001, par 360), and duty was assessed thereon at the rate of 40 per centum ad valorem.

It is contended alternatively by plaintiffs that the apparatus should properly have been classified as a machine, not specially provided for, within the scope of paragraph 372 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 372),…