Fensterer v. United States

It is claimed to be dutiable under paragraph 158 of the act of 1909, which reads as follows:

Table, kitchen, and hospital utensils, or other similar hollow ware, of iron or steel, enameled or glazed with vitreous glasses, but not ornamented or decorated with lithographic or other printing, forty per centum ad valorem.

The merchandise was assessed for duty at 45 per cent under paragraph 199 as “articles or wares not specially provided for in this section, composed wholly or in part of * * * steel.”

An accurate description of the merchandise is found in the opinion of General Appraiser Fischer,…