Turner v. United States

Lawbence, Judge:

At the trial, the above two protests were consolidated for hearing and decision.

Importations of so-called Burnoil heaters accompanied by Burnoil draft controls were classified by the collector of customs as “machines, finished or unfinished, not specially provided for” pursuant to the provision in paragraph 372 of the Tariff Act of 1930 (19 U. S. C. §1001, par. 372) and duty was imposed thereon at the rate of 27 K per centum ad valorem.

In the protests as originally filed, plaintiff contends that the items of merchandise above referred to are properly dutiable “at 25% ad…