United States v. Tower

The present articles are certain 14 bundles of rakes, which were imported under the tariff act of 1913. The rake heads are metal, the handles wood. '

The collector assessed duty upon the importations at the rate of 20 per cent ad valorem under the provision for manufactures in chief value of metal contained in paragraph 167 of the act.

The importer protested, claiming free entry for the articles under the free-list provision for agricultural implements contained in paragraph 391 of the act.

The issue was submitted to the Board of General Appraisers, who sustained the protest. The Government now…