Decorated Metal Manufacturing Co. v. United States

The merchandise now in question was imported under the tariff act of 1922. It consisted of typewriter ribbon spools, which are the familiar rotating metal spools used to carry the rolls of print ribbon upon typewriters and other similar machines. The collector classified them as parts of typewriters, and admitted them to free entry under the provision for typewriters whether in whole or in parts, in paragraph 1542 of the act.

The appellant, the Decorated Metal Manufacturing Co. (Inc.), is an American manufacturer of similar metal spools, and in due course it filed a protest with the collector…