Swedish Iron & Steel Corp. v. United States

The merchandise now upon appeal consists of 502 bundles or coils of Swedish round, iron rods, each rod being from 60 to 100 feet in length, and each coil weighing between 150 and 250 pounds. The collector assessed duty upon the article at the rate of 10 per cent ad valorem as iron wire rods under paragraph 113, tariff act of 1913.

The importers protested against the assessment, claiming duty upon the article at the rate of 5 per cent ad valorem as round iron in coils, under paragraph 103 of the same act.

*226Tbe protest was submitted upon evidence to the Board of General Appraisers and was…