Canadian National Steamship Co. v. United States

Bland, Judge,

delivered tbe opinion of the court:

The Collector of Customs at the port of Charleston, S. C., classified for duty purposes a certain imported steamship propeller shaft and propeller as manufactures of metal, not specially provided for, and assessed the same with duty at the. rate of 45 per centum ad valorem under paragraph 397, Tariff Act of 1930.

Appellant protested that the merchandise in question was entitled to free entry under the doctrine laid down in certain cases including The Conqueror, 166 U. S. 110, and also claimed that if the merchandise was dutiable it was dutiable…