United States v. Sheldon

Smith, Judge,

delivered tbe opinion of the court:

A metal condenser and pipes, pipe fittings, coils, valves, pan and malleable iron castings therefor, imported at the port of Chicago, were classified by the collector of customs as articles of metal not specially provided for and assessed for duty at 40 per centum ad valorem under that part of paragraph 399 of the Tariff Act of 1922 which reads as follows:-

399. Articles or wares not specially provided for * * * if composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal, * * * whether…