Landay Bros. v. United States

So-called needles for phonographs were classified by the collector of customs at the port of New York as parts of gramophones and assessed for duty at 45 per cent ad valorem under the provisions of paragraph 468 of the tariff act of 1909, which said paragraph is as follows:

468. Phonographs, gramophones, graphophones, and similar articles, or parts thereof, forty-five per centum ad valorem.

The importers protested, that the goods were manufactures of wire, dutiable either at 2 cent's per pound, 2£ cents per pound, 2f cents per pound, or at 35 per cent ad valorem, or at those rates plus…