United States v. Frank Samuel & Co.

This is an appeal from a judgment of the United States Customs Court, Second Division, holding an alloy used in the manufacture of iron and steel, consisting of iron, 29.55 per centum manganese, .3.52 *per centum carbon, and 6.80 per centum silicon, dutiable as “spiegel-eisen containing more than 1 per centum of carbon” at 75 cents per ton under paragraph 301 of the Tariff Act of 1930, as claimed by the importer, the appellee, rather than as an alloy, not specially provided for, used in the manufacture of iron or steel, at 25 per centum ad valorem under paragraph 302 (o) of that act, as…