Court of Customs and Patent Appeals November 1, 1937, No. 4097 (United States v. L. Oppleman, Inc.)

Hatfield, Judge,

delivered the opinion of tbe court:

This is an appeal from the judgment of the United States Customs Court, Second Division, holding certain “aneroid barometers” dutiable as machines at 27K per centum ad valorem under paragraph 372 of the Tariff Act of 1930, as claimed by appellee, rather than at 45 per centum ad valorem under paragraph 397 of that act, as articles, not specially