Pacific Guano & Fertilizer Co. v. United States

Ground tankage imported from Argentina was classified by the collector at San Francisco as a nonenumerated manufactured article and accordingly assessed for duty at 20 per centum ad valorem under that part of paragraph 1459 which reads as follows:

1459. That there shall be levied, collected, and paid on * * * all articles manufactured, in whole or in part, not specially provided for, a duty of 20 per centum ad valorem.

The importers protested that the merchandise imported was not subject to duty and was entitled to free entry under that part of paragraph 1583 of said act which reads as follows:

G…