United States v. Seeman Bros.

These are cross-appeals from a judgment of the Board of General Appraisers sustaining the amended protests of the importers in which it was claimed that lead wrappings or containers of tea were dutiable at 2^ cents per pound as lead in sheets under paragraph 393 of the Tariff Act of 1922, which reads as follows:

" Par. 393. Lead bullion or base bullion, lead in pigs and bars, lead dross, reclaimed lead, scrap lead, antimonial lead, antimonial scrap lead, type metal, Babbitt metal, solder, all alloys or combinations of lead not specially provided for, 2p£ cents per pound on the lead contained…