Smith v. United States

Fokd, Judge:

The suit listed above challenges the action of the collector of customs in classifying certain docenettes or deviation recorders, together with parts, used to measure the angle and direction of deviation from the vertical of an oil well hole by photographic means, as surveying instruments and parts and levying duty thereon at the rate of 40 per centum ad valorem under paragraph 360 of the Tariff Act of 1930. Plaintiff claims said merchandise to be properly *79dutiable at tbe rate of 13% per centum ad valorem under paragraph 372 of said act, as modified by the Torquay Protocol to the…