United States v. Park

The merchandise here involved is described in the invoice and the importers’ protest as “night lights” and in the deputy appraiser’s *351answer to the protest as “short, thick tapers, commercially known as night lights, composed of cotton wick and paraffin,'each taper having a metal plate covering the bottom of the wick and being incased in a paper cup.” Samples of the merchandise are before us and seem to have been correctly described by the deputy appraiser. They were held dutiable as tapers at 35 per cent ad valorem under paragraph 436 of the tariff act of 1909.

Various claims were made in the…