United States v. Downing & Co.

Bland, Judge,

delivered tbe opinion of the court:

The appraiser’s answer to the protest is as follows:

The merchandise in question consists of chrome steel tubes, n. s. p. f., and was returned for duty as such at 25 % ad val. under par. 328, and in addition 8 % ad valorem under par. 305, of the act of 1922.

According to the testimony the importation consists of chrome steel tubes which are made of steel containing approximately 1 per centum of carbon and 1)4 per centum of chromium. The merchandise is “commonly called high carbon, high chrome steel tubing,” and is used “to make ball bearings — the…