United States v. Lewis & Conger

Garden sets imported at the port of New York were classified by the collector as articles in chief value of metal, and assessed for *92duty at 40 per centum ad vdlorem under that part of paragraph 399 of the Tariff Act of 1922 which reads as follows:

399. Articles or wares * * * if composed wholly or in chief value of iron, steel * * * or other metal, * * * 40 per centum ad valorem.

The importer protested that the merchandise was entitled to free entry as agricultural implements under section 201 and paragraph 1504 of the free list of said act, the pertinent parts of which read as follows:

Sec.…