United States v. Faunce

The merchandise in this case is a certain kind of metal imported in the form of pigs. The collector classified it as ferrosilicon, and accordingly assessed duty at the rate of 15 per cent ad valorem under paragraph 102 of the tariff act of 1913.

The importers protested, claiming that the merchandise was "iron in pigs,” and entitled to free entry as such under paragraph 518 of the act, or alternatively that it should be assessed with duty at the *427rate of 10 per cent ad valorem as “unwrought” metal under paragraph 154.

The protest was submitted upon evidence to the Board of General Appraisers, and…