Carr v. United States

Articles invoiced as " auto springs,” "steel springs,” "rear springs,” "front springs,” and "front auto springs,” were classified by the collector of customs at Detroit as finished parts of automobiles and assessed for duty at 30 per cent ad valorem under that part of paragraph 119 of the act of 1913, which reads as follows:

119. * * * automobile chassis, and finished parts of automobiles, not including tires, 30 per centum ad valorem.

The importer protested that the springs were not finished parts of automobiles, and set up as the ground of objection upon which he relied the claim that the…