United States v. Diederich

This is an appeal from a judgment of the United States Customs Court.

*157The merchandise involved was described in the report of the collector at the port of New York as one weather vane, one candlestick, and five so-called “pot stands” for table use, composed wholly or in chief value of metal, and was assessed for duty by him at 40 per centum ad valorem under paragraph 399 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Par. 399. Articles or wares not specially provided for, * * * if composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter,…