Lang v. United States

The present merchandise consists of a machine which prints or stamps labels upon collapsible metal tubes such as are used for holding toilet pastes of various kinds. The appraiser returned the same *200for duty at 45 per cent ad valorem under paragraph 199 of the tariff act of 1909 as a manufacture-of metal not specially provided for, and duty was assessed thereon in accordance with this return.

The importer filed his protest against the assessment, claiming the article to be a printing press, dutiable under that name at 30 per cent ad valorem under the provisions of paragraph 197 of the act of…