Cribari & Sons v. United States

LawheNCe, Judge:

A certain pot still, imported from France, was assessed with duty at the rate of 45 per centum ad valorem under the provision in paragraph 897 of the Tariff Act of 1930 for—

Articles or wares not specially provided for, if composed wholly or in chief value of * * * iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal, but not plated with platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured * * *.

Plaintiff contends that the importation is properly dutiable at the rate of 27y2 per centum ad valorem under the…