Liebert v. United States

Ford, Judge:

The suit listed above challenges the action of the collector of customs in classifying certain imported merchandise as “Machines, N. S. P. F., other (Mink food grinding machines)” and levying duty thereon “under Par. 372, T. A. 1930, as amended” at the rate of 13% percent ad valorem. There was also included in the importation certain spare knives for one of these machines, which were classified as all other cutting knives used in a power machine, and duty was levied thereon at the rate of 10 percent ad valorem under paragraph 356 of said act, as modified by the Torquay Protocol to…