Universal Shipping Co. v. United States

The importation involved in this appeal consists of certain merchandise cut from aluminum sheets into what are generally included under the term “blanks,” and in two forms, one square and the other *246cut in the form of a circle. They were assessed for duty under paragraph 172 as sheets of aluminum. The paragraph provides for “aluminum * * * in plates, sheets, bars, and rods, eleven cents per pound.” The claim the importers made before the board, and which is made here, is that the articles should have been assessed under paragraph 199 as articles composed of aluminum partly or wholly…