Agfa Ansco Corp. v. United States

Dallinger, Judge:

These are suits against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on particular importations of resistance measuring mechanisms invoiced as “Leitfahigkeits-Messaparat.” Duty was levied thereon at the rate of $4.50 each plus 65 per centum ad valorem under paragraph 368 (a) (1) and (2) of the Tariff Act of 1930 as mechanisms, devices, or instruments and parts thereof for measuring the flowage of electricity. It is claimed that said articles are properly dutiable under said act at the…