American Smelting & Refining Co. v. United States

The merchandise involved in this case was invoiced and entered under the name of flue dust or arsenical flue dust. It is a fine powder containing arsenious acid, and is imported into this country as a material from which that substance may be produced.

It was assessed with duty at the rate of 15 per cent ad valorem as a nonenumerated manufactured article, under paragraph 385 of the tariff act of 1913. The importer protested, claiming free entry for the merchandise under the enumeration of arsenic or arsenious acid in paragraph 387, or as arsenic, sulphide of arsenic or orpiment *213under paragraph…