United States v. Morton B. Smith Co.

In this case the collector of customs at the port of New York classified an importation from Santiago, Cuba, as “ old scrap iron *501fit only for remanufacture by melting,” and assessed it for duty at $1 per ton under the provisions of paragraph 118 of the tariff act of 1909, which paragraph is as follows:

118. Iron in pigs, iron kentledge, spiegeleisen, and ferro-manganese, two dollars and fifty cents per ton; wrought and cast scrap iron, and scrap steel, one dollar per ton; but nothing shall be deemed scrap iron or scrap steel except waste or refuse iron or steel fit only to be reinanufactured…