United States v. Borgfeldt

The merchandise the subject of this appeal consists of so-called night lights. The sample shows them to consist of short wicks *409in small boxes of wood and of paper, each box containing also a float or raft of metal and cork designed to lie upon the surface of a body of oil. Each wick is provided with a collar of wood to hold it erect on the float when in use. A small pair of metal tongs accompanies each box.

The merchandise was assessed for duty at 45 per cent under paragraph 332, which was manifestly a clerical error. The rate of duty was fixed at 45 per cent, the same as that now contended…