Abercrombie & Fitch Co. v. United States

Dallingee, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of so-called antirecoil heel plates composed in chief value of rubber. Duty was levied thereon at the rate of 27% per centum ad valorem under paragraph 365 of the Tariff Act of 1930 as parts of shotguns and fittings for shotguns, stocks, or barrels, the rate of 55 per centum ad valorem therein imposed having been reduced to 27% per centum ad valorem by virtue of a trade agreement entered into…