American Smelting & Repining Co. v. United States

Certain flue dust imported from Mexico was classified and assessed by the collector as a nonenumerated, unmanufactured article, under *47paragraph 1459 of the Tariff Act of 1922. The appraiser subsequently made a supplemental report stating that it should have been returned at 20 per centum under the same paragraph.

The protest contains several claims, the chief one being that the flue dust is dutiable at 1}4 cents per pound on the lead contained therein, under the provision of paragraph 392 of said act for “lead-bearing ores and mattes of all kinds,” either directly or by similitude.

It is…