Davies, Turner & Co. v. United States

TOWNSEND, District Judge.

The merchandise in question comprises catgut and wormgut, each claimed to be free, as “unmanufactured,” under the provisions of paragraph 517 of the free list (30 Stat. 197). They- were classified for duty as “manufactures of catgut and wormgut, not specially provided for,” at 25 per cent, ad valorem, under the provisions of paragraph 448 of said act (30 Stat. 103). The board of general appraisers overruled the protests, and sustained the classification of the collector.

The sole question is whether the articles are manufactures of catgut and wormgut. The effect of the…