Weiss v. United States

The merchandise involved in the decision of this case consists of wall brackets and chandeliers of glass and metal, used in connection with electric lighting.

The collector assessed the same with duty at 60 per centum ad valorem under the provision for illuminating articles in paragraph 218, of the Tariff Act of 1922, which provision is as follows:

Par. 218. * * * illuminating articles of every description, including chimneys, globes, shades, and prisms, for use in connection with artificial illumination, all of the foregoing, finished or unfinished, composed wholly or in chief value of glass…