Hitner Sons Co. v. United States

This case involves the dutiable status of the former Canadian cruiser Niohe, brought within the customs jurisdiction of the United States at the port of Philadelphia by appellant August 16, 1922. On September 15, 1922, it was entered by the appellant as scrap metals fit only to be remanufactured, and as such, free of duty. It was classified for duty by the collector at 20 per centum as manufactures of metal not specially provided for, under paragraph 167, tariff act of October 3, 1913. The appellant protested, claiming his importation to be entitled to free entry either as old junk, under…