United States v. Motor Car Equipment Co.

The merchandise involved in this case consists of certain metal articles much used in mechanical construction; they are sometimes *78called lock washers, and sometimes called nut locks. They resemble common metal washers, except that they have a cross section split through them, and are not flat, but have a distinct spiral twist. They slip over bolts and when the nuts are screwed down upon them they exert a constant upward pressure and thereby prevent the nuts from backing off the bolts.

The importers invoiced the importation as steel washers, claiming duty at three-fourths of 1 cent per pound…