Benecke v. United States

DallingeR, 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 consisting of ground steel rolls, not polished, used as parts of rolling mills in the cold-rolling of steel. Duty was levied thereon at the rate of 30 per centum ad valorem under the provision in paragraph 372 of the Tariff Act of 1930 for parts of machine tools. It is claimed that said articles are properly dutiable at but 27}i per centum ad valorem under paragraph 372 of said act as parts of…