Simon, Buhler & Baumann (Inc.) v. United States

Steel channel irons, steel bars or grates, and frames, plates, center pieces, posts, and heads or end pieces of cast iron, materials ready to be assembled as parts of a mash filter were classified by the collector of customs at the Port of New York as manufactures of metal not specially provided for. In accordance with that classification the goods were assessed for duty at 20 per cent ad valorem under the provisions of paragraph 167 of the tariff act of 1913, which paragraph in so far as it is pertinent to the case reads as follows:

Par. 167. Articles or wares not specially provided for in…