W. X. Huber Co. v. United States

Dallinger, Judge:

These are suits against the United States, arising at the port of Los Angeles, brought to recover certain customs duties alleged to have been improperly exacted on particular importations invoiced as “sets Glass Xmas Bulbs 9 pcs.” Duty was levied thereon at the rate of 35 per centum ad valorem under paragraph 353 of the Tariff Act of 1930 as parts of articles having as an essential feature an electrical element or device. The bulbs affixed to the sets are claimed to be separately dutiable at the rate of 20 per centum ad'valorem under the eo nomine provision in paragraph 229…