Vandiver v. United States

The appellant, John L. Vandiver, imported certain boxes, which were classified under the provision in paragraph 459 of the tariff act of 1897 as smokers' articles. Duty was assessed at 60 per cent ad valorem. Appellant also imported certain other articles, which were classified under paragraphs 96 and 100 of the aforesaid tariff *195law as decorated china and decorated glass, respectively, and duty thereon was assessed at 60 per cent ad valorem. The importer protested, alleging that the boxes were dutiable at 35 per cent ad valorem, under paragraph 208 of the tariff act of 1897, as manufactures…