Cunard Steamship Co. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division (Judge Cline dissenting), overruling two protests of appellants against the assessment of duty by the collector at the port of New York on two so-called ship models at 40 per centum ad valorem under paragraph 399 of the Tariff Act of 1922 as manufactures of metal. The protests claimed the models to be free of duty under paragraph 1620 of said act. Certain other claims in the alternative were made in the protests, but these were not urged before the trial court and are not urged here; therefore they will not…