Norma Co. of America v. United States

Paragraph 197 of the tariff act of August 5, 1909, reads as follows:

197. Cash registers, jute manufacturing machinery., linotype,- and all typesetting machines, machine tools, printing presses, sewing machines, typewriters, and all steam engines, thirty per centum ad valorem; * * *.

While this statute was in force certain metal-working machines were imported upon which duty was assessed under paragraph 199 of the same act as manufactures of metal. Upon hearing the protests, which claimed classification under paragraph 197 as machine tools, the Board of General Appraisers found that these…