United States v. Sargent

This is an appeal from a judgment of the United States Customs Court, sustaining in part three protests of appellee against the classification and assessment for duty by the collector of certain articles-of glass. The merchandise involved was assessed for duty by the collector at 85 per centum ad valorem under paragraph 218 (a) of the tariff act of 1930, as scientific glass articles. Appellee' protested the classification, claiming all of the articles to be dutiable as tubes: at 65 per centum ad valorem under paragraph 218 (b) of the same; act.

The competing paragraphs read as follows:

Par.…