Stengel v. United States

This is an appeal from the decision of the Board of General Appraisers affirming the assessment of the surveyor of customs at the port of Pittsburg on certain merchandise reported to him to consist of “ zinc enamel sheets.” The articles' were assessed for duty at the rate of 45 per cent ad valorem under the provisions of paragraph 199 of *138the tariff act of 1909 for - articles composed of “* * * zinc * * * or other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem.” They are claimed by the importer to be dutiable at If cents per pound under paragraph 194 of the…