Sittig v. United States

Cast iron bowls and cylindrical cast-iron kettles, with flange and rim, imported at the port of Philadelphia, were classified by the collector of customs as hollow ware of iron and assessed for duty at 40 per cent ad valorem under the provisions of paragraph 158 of the tariff act of 1909, which said paragraph reads as follows:

158. Table, kitchen, and hospital utensils, or other similar hollow ware, of iron or steel, enameled oi glazed with vitreous glasses, but not ornamented or decorated with lithographic or other printing, forty per centum ad valorem.

The importers protested that the goods…