Soule v. United States

This appeal relates to the classification of universal mill -plates, which are plates of steel, three-fourths of an inch thick, about 40 feet long, and varying in width from 8 to 18 inches. They were assessed by the collector of customs for duty at three-tenths of 1 cent per *525pound under the following provision in paragraph 304 of the Tariff Act of 1922:

Pab. 304. * * * sheets and plates and steel not specially provided for; all of the foregoing * * * valued above 1 cent and not above IK cents per pound, three-tenths of 1 cent per pound; * * *.

Importer’s protest against the collector’s…