Fenton v. United States

The merchandise involved is so-called cork floats, was imported at the port of Cleveland in 1909, and was assessed for duty by the *530collector at 45 per cent ad valorem under paragraph 165 of the tariff act of August 5, 1909, which reads as follows:

165. Fish hooks, fishing rods and reels, artificial flies, artificial baits, snelled hooks and all other fishing tackle or parts thereof, not specially provided for in this section, except fishing lines, fishing nets and seines, forty-five per centum ad valorem.

The appellant duly filed .his protest, the material parts of which are as follows:

Notice…