United States v. Durbrow & Hearne Manufacturing Co.

Eccentrics for the Star sewing machine imported into the country from Germany by parcels post were, classified by the collector of customs at the port of New York as manufactures of metal and assessed for duty at 45 per cent ad valorem under the provisions of paragraph 199 of the tariff act of 1909, which paragraph is as follows:

199. Articles or wares not specially provided for in this section, composed wholly or in part of iron, Steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or other metal, and whether partly or wholly manufactured, forty-five per centum ad…