R. W. Cramer Co. v. United States

Lawkence, Judge:

Certain merchandise described on tbe consular invoice accompanying tbe entry covered by tbis protest as “Allen’s 36% Cobalt Steel Permanent Magnets” was classified by tbe collector of customs as parts of subsynchronous motors of less than one-fortietb of one horsepower valued at not more than $3 each within tbe purview of paragraph 368 (a) (c) (6) of tbe Tariff Act of 1930 (19 U. S. C. § 1001, par. 368 (a) (c) (6)), and subjected to duty at the rate of 65 per centum ad valorem.

Various claims for relief were made by plaintiff in its protest but tbe only one relied upon at tbe…