United States v. Tower & Sons

Smith, Judge,

delivered tbe opinion of tbe court:

Certain metallic material imported at tbe port of Buffalo, N. Y., was classified by tbe collector as ferrosilicon and assessed for duty at the rate of 15 per cent ad valorem under that part of paragraph 102 of tbe tariff act of October 3, 1913, which reads as follows:

102. Chrome * * * ferrophosphorus, ferrotitanium * * * ferrosilicon, and other alloys used in the manufacture of steel, not specially provided for in this section, 15 per centum ad valorem.

The importers protested that tbe merchandise was not dutiable as ferrosilicon or otherwise at…