Ford Motor Co. v. United States

This is an appeal from a judgment of the United States Customs Court holding that certain iron castings and certain aluminum castings, imported at the port of Detroit, were dutiable, respectively, under paragraphs 327 and 399 of the Tariff Act of 1922 as assessed by the collector.

So far as pertinent to the issues involved, the paragraphs in question read as follows:

Par. 327. * * * and castings and vessels wholly of cast iron, including all castings of iron or cast-iron plates which have been chiseled, drilled, machined, or otherwise advanced in condition by processes or operations subsequent…