Tower & Sons v. United States

The merchandise involved in this appeal is a rather heavy grayish black powder, having a tendency to dirty the hands if handled, not very fine in all parts, but, as one of importers’ witnesses testified, fine enough so that “it might have gone through a 40-mesh sieve or thereabouts.”

It was assessed by the collector under paragraph 24 of the tariff act of 1913 providing for “Cobalt, oxide of.”

The importers’ contention is that it is entitled to free entry under paragraph 453 of the same act providing for “ Cobalt and cobalt ore.”

A majority of the Board of General Appraisers, upon full…