D. C. Andrews & Co. v. United States

The importer imported at the port of New York a certain nickel catalyst, more particularly hereinafter described, which the Collector of Customs classified as dutiable under paragraph 397, Tariff Act of 1930, as an article composed in chief value of nickel, and assessed duty upon the same at the rate of 45 per centum ad valorem under the second part of the paragraph, since it was not plated with platinum, gold or silver, or colored with gold lacquer.

The importer protested the said classification and assessment of duty and claimed the catalyst to be dutiable as a combination or mixture of…