Hirsch v. United States

The merchandise which is the subject of the present review was described by the appraiser as nickel-plated steel strips put up in coils. The articles were returned for duty by the appraiser as manu*83factures of metal not specially provided for, and accordingly were assessed for duty by the collector at 45 per cent ad valorem under the provisions of paragraph 199 of the tariff act of 1909.

The importers protested against the assessment, claiming th© merchandise to be dutiable at 35 per cent ad valorem as strips of steel exceeding 12 feet in length not specially provided for under the provisions…