Hensel v. United States

The protests in this case cover certain mining machinery consisting of rock drills and bar hoists and their respective parts. Duty was levied thereon at 45 per cent ad valorem under paragraph 199 of the tariff act of 1909 as manufactures of metal. The competing paragraph relied upon is paragraph 197 of the same act, and the only claim urged in this court is that the merchandise is dutiable under the provision for “all steam engines.”

Appellants in their brief state that “ the decision of the board in effect is that the ultimate use or method of operation of the article after it arrives in this…