Columbia Shipbuilding Co. v. United States

Mae/tin, Judge,

delivered the opinion of the court:

The merchandise involved in this case consisted of certain steam engines and Howden fans or blowers, which were designed to be operated together for supplying a forced draft to the boilers of vessels.

The articles were classified for duty as entireties and were assessed as such at the rate of 20 per cent ad valorem, under the general provision for manufactures of metal contained in paragraph 167 of the tariff act of 1913.

*282The importers protested against the assessment, presenting two alternative claims in the protest, first claiming free entry…