United States v. Grinnell Co.

The merchandise in this case consists of various cast-iron pipe fittings, such as tees, elbows, joints, etc., of various sizes. After being cast they were machined — that is, threaded — in order to be used for connecting pipes. As imported they are ready for use, and are articles of commerce.

The collector classified and assessed the merchandise under paragraph 167 of the Tariff Act of 1913, as a manufacture of metal not *256specially provided for. The relevant part of that paragraph is as follows:

Articles or wares not specially provided for * * * if composed wholly or in chief value of iron,…