A. W. Fenton Co. v. United States

LawkeNce, Judge:

An importation, described on the consular invoice as “200 pieces Type 7K21” finished hardened steel balls, was classified by the collector of customs as “Parts of articles suitable for controlling speed of arbors, drums, etc.,” and it is conceded by plaintiff, in its brief, that the articles “were designed for use, and are used, as essential parts of articles suitable for controlling the speed of arbors, drums, etc.” Duty was imposed on the articles at the rate of 45 per centum ad valorem as provided in paragraph 368 of the Tariff Act of 1930 (19 U.S.C. §1001, par. 368), as…