Associated Mfg. Co. v. United States

Dallinger, Judge:

This is a suit against the United States, arising at the port of San Francisco, brought to recover certain customs *353duties alleged to have been improperly exacted on a particular importation invoiced as “children’s tricycles.” Duty was levied thereon at 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 27per centum ad valorem under paragraph 372 of said act as machines not specially provided for, or at the rate of 30 per…