United States v. Bosch Magneto Co.

The merchandise involved in this appeal consists of magnetos, generators, spark plugs, horns, lamps, ignition parts, coils, lighting parts, and starting sets, which were assessed for duty at the rate of 40 per centum ad valorem as manufactures of metal under paragraph 399, of the Tariff Act of 1922, with the exception of one of the protests involved, No. 972586-5193, the merchandise of which consists of spark plugs, and which goods were assessed for duty under the Tariff Act of 1913, as finished parts of automobiles, at 30 per centum ad valorem.

The Board of General Appraisers sustained the…