Myers v. United States

Paragraph 197 of the tariff act of 1909 fixes the duty on machine tools at 30 per cent ad valorem. Paragraph 199 fixes a duty of 45 per cent ad valorem on articles or wares not specially provided for in this section, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal, and whether partly or wholly manufactured. The importation involved in this case was assessed for duty under the latter paragraph, which is admittedly a correct classification unless the articles imported were machine tools.

The importation consisted of…