United States v. National Importing Co.

The importation was described by the appraiser as — •

Moulded amber bits, anu consists of pipe bits shaped, but not bored. It was returned for duty at 60 per cent ad valorem under the provision for all smokers’ articles whatsoever, finished or unfinished, n. s. p. f., in paragraph 1454, of the act of 1922.

The importer protested and the Board of United States General Appraisers sustained the protest, and held that the importation should be classified under paragraph 11 of the tariff act of 1922, as amberoid unmanufactured.

The two paragraphs of the tariff act of 1922 to be considered are as…