Norma Co. of America v. United States

The merchandise now up on appeal was the subject of a warehouse entry which made it dutiable under the tariff act of 1913.

The appraiser reported the merchandise to he “finished rings of iron or steel, parts of ball hearings.” Return for duty was made at 35 per cent ad valorem under the last part of paragraph 106 of that act. The collector assessed duty upon the importation in accordance with this return.

The importers protested against the assessment, claiming duty upon the merchandise at the rate of 20 per cent ad valorem as manufactures of metal not specially provided for under paragraph 167…