United States v. Holland-American Trading Co.

The merchandise is metal polish, and was assessed for duty as composed of earthy or mineral substances under paragraph 95 of the tariff act of 1909 upon the return of the appraiser to that effect. He had reported that upon an examination of the merchandise he found it to be composed in chief value of earthy or mineral substances. The importers protested, claiming that duty should be assessed upon the polish as a manufactured article at 20 per cent ad valorem under paragraph 480 of the same act.

At the hearing before the Board of General Appraisers, although •one witness was called by the…