B. B. T. Corp. of America v. United States

The B. B. T. Corp. of America imported three shipments of goods from France, which are described in the invoices as projecteurs dioptriques. These goods were classified by the collector in each instance under paragraph 228 of the Tariff Act of 1922 as projection lenses and frames for the same. The importer in each instance protested, claiming the goods to be dutiable as incandescent electric-light bulbs and lamps under paragraph 229, or, alternatively, as manufactures of metal under paragraph 399, or as unenumerated manufactured articles under paragraph 1459, or that the lenses, a part of…