New York Merchandise Co. v. United States

Lawren.ce, Judge:

The question, submitted for our determination is whether so-called “kristal star lamps” are properly dutiable at the rate of 45 per centum ad valorem under the provision in paragraph 397 of the Tariff Act of 1930 for articles or wares not specially provided for, composed wholly or in chief value of metal, as classified by the collector; or, at the rate of 20 per centum ad valorem under the provision in paragraph 229 of said act for “incandescent electric-light bulbs and lamps”; or, alternatively, at the rate of 35 per centum ad valorem under paragraph 353 of said act as parts…