Sears, Roebuck & Co. v. United States

Appeal from a decision of the Board of General Appraisers involving two classes of merchandise. The more serious controversy concerns the classification by the collector at the port 6f Chicago of certain imitation bronze statuary. They are made of spelter. The classification for dutiable purposes was there made under the provisions of paragraph 199 of the tariff act of 1909 as a manufacture of metal not specially provided for.

Contention is'made by the importers, who come here as appellants from the decision of the Board of General Appraisers, that the merchandise is properly classifiable for…