United States v. Henry L. Exstein Co.

William H. Masson entered certain so-called deformed steel bars at the port of Baltimore, which were duly classified by the collector there as steel bars, under paragraph 304 of the Tariff Act of 1922. The appellee protested, claiming the same to be dutiable as structural shapes of steel, under paragraph 312 of the same act. The matter was duly heard by the United States Customs Court, and judgment was entered there sustaining the protest and directing a reclassification accordingly. From that judgment the Government has appealed, alleging that the original classification by the collector was…