United States v. Coccaro

This appeal involves two separate importations by different importers. Both importations were assessed for duty at the rate of 35 per cent ad valorem under the provision for tapers in paragraph 436 of the act of 1909. In each case protests were filed claiming alternately that the applicable rate of duty was 25 per cent ad valorem under the provisions of paragraph 462 for manufactures wholly or in chief value of wax or at 20 per cent ad valorem as unenumerated manufactured articles under paragraph 480. The board held that the merchandise was properly subject to duty at 20 per cent under…