Toledo Shipbuilding Co. v. United States

Six imported marine engines were classified by the collector of customs at Cleveland, Ohio, as articles of metal and assessed for duty at 20 per cent ad valorem under paragraph 167 of the tariff act of 1913, which paragraph, in so far as pertinent, reads as follows:

Articles or wares not specially provided for in this section; * * * if composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or- other metal, * * * and whether partly or wholly manufactured, 20 per centum ad valorem.

The importers protested that the engines were not dutiable and…