United States v. Bernard

The merchandise involved in this case consists of a bench lathe with an iron stand and treadle. When in use the machine is operated exclusively by force applied to the treadle by the foot of the operator.

*504• The collector assessed tbe importation at 45 per cent ad valorem as a manufacture of metal under tbe provisions of paragraph 199 of tbe tariff act of 1909.

-Tbe importers protested against that classification, claiming assessment of tbe article at 30 per cent ad valorem as a machine tool within tbe terms of paragraph 197 of tbe act.

The protest of the importers was sustained by tbe Board of…