Standard Fruit & Steamship Co. v. United States

Lawbence, Judge:

Plaintiff imported into the port of New Orleans, in four shipments, eight reciprocating steam engines and parts and eight electric dynamos and parts, except in the importation covered by protest 106414-K where some parts were missing. At the trial the four above-enumerated causes of action were consolidated and heard as one case.

The collector of customs classified the reciprocating steam engines and parts as dutiable at the rate of 15 per centum ad valorem under the eo nomine provision therefor in paragraph 372 of the Tariff Act of 1930. The electric dynamos and parts were…