United States v. Hanover Vulcanite Co.

This case is argued only on behalf of the Government, the appellant.

The merchandise was returned by the appraiser as smokers’ articles and so classified by the collector. In the appraiser’s return it was described as finished pipe mouthpieces of rubber and was invoiced as single mountings. It was assessed at 60 per cent ad valorem under paragraph 475 of the tariff act of 1909. No sample of the importation was retained.

The importers appealed to the Board of General Appraisers, and at the hearing of the protest there was offered in evidence by the importer what the witness testified was a…