United States v. American Express Co.

Goods known as “ fraises,” imported at the port of New York, were classified by the collector of customs as manufactures of metal not specially provided for and assessed for duty at 20 ■ per cent ad valorem under paragraph 167 of the tariff act of 1913, which paragraph, in so far as pertinent to the case, reads as follows:

167. Articles or wares not specially provided for in this section; * * * if composed wholly or in chief value of iron, steel, * * * or other metal,, but not plated with gold or silver, and whether partly or wholly manufactured, 20 per centum ad valorem.

The importers…