Tyler Co. v. United States

The merchandise in this case was returned by the appraiser as "certain brass and bronze wire cloth,” and duty was assessed by the collector at 45 per cent ad valorem, plus 1 cent per pound, under paragraph 199 in connection with paragraph 135 of the act of 1909. The importers protested this assessment and claimed the merchandise was properly dutiable as an article made wholly or in chief value of metal threads under paragraph 179 of the same act. The Board of General Appraisers after hearing the protest overruled the same and the importers appeal to this court.

The rate contended for by the…