Tower v. United States

Eight dozen long-handled round-point polished shovels and 6 dozen D-handled square-point polished shovels were classified by the collector of customs as articles of metal not specially provided for *409and assessed for duty at 20 per cent ad valorem under that part of paragraph 167 of the tariff act of 1913 which reads as follows:

167. Articles or wares not specially provided for in this section; * ⅜ * if composed wholly or in chief value of Ron, steel, ⅜ * ⅜ or other metal, hut not plated witli gold or silver, and whether partly or wholly manufactured, 20 per centum ad valorem.

The importer…