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Montague Machine Co. v. United States

12 Cust. Ct. 30, 1944 Cust. Ct. LEXIS 3
CourtUnited States Customs Court
DecidedJanuary 19, 1944
DocketC. D. 826
StatusPublished
Cited by1 cases

This text of 12 Cust. Ct. 30 (Montague Machine Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Montague Machine Co. v. United States, 12 Cust. Ct. 30, 1944 Cust. Ct. LEXIS 3 (cusc 1944).

Opinion

Lawkence, Judge:

The plaintiff imported certain articles described in the record as “bronze castings, designed for and fit for and used only in machines for making paper pulp or paper.” The collector of customs classified the importation under the provision in-paragraph 397 of the Tariff Act of 1930 for—

Articles or wares not specially provided for, * * * if composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal, but not plated with platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured, * * *.

Duty was assessed thereon accordingly at the rate of 45 per centum ad valorem. An additional duty of 3 cents per pound was imposed under section 601 (c) (7) of the Revenue Act of 1932 because the articles were composed in chief value of. copper. The correctness of the latter assessment is not disputed.

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Related

Geo. S. Bush & Co. v. United States
32 Cust. Ct. 316 (U.S. Customs Court, 1954)

Cite This Page — Counsel Stack

Bluebook (online)
12 Cust. Ct. 30, 1944 Cust. Ct. LEXIS 3, Counsel Stack Legal Research, https://law.counselstack.com/opinion/montague-machine-co-v-united-states-cusc-1944.