American Express Co. v. United States

De Vries, Judge,

delivered tbe opinion of the court:

This was an importation of phonograph disks. They are con-cededly in chief value of gutta-percha. They were assessed by the collector at the port of New York for dutiable purposes as parts of phonographs, gramophones or graphophones, or similar articles under paragraph 468 of the tariff act of 1909, which reads:

468. Phonographs, gramophones, graphophones, and similar articles or parts thereof, forty-five per centum ad valorem.

Protestants, who are the appellants here, make claim that they are properly dutiable as manufactures in chief value of…