Jackson Co. v. United States

This appeal raises the question of the classification for customs purposes of certain cast-iron linings for mantels and fireplaces. The merchandise was returned by the appraiser as a manufacture of metal, and accordingly it was assessed for duty by the collector of customs at the port of New York at 45 per cent ad valorem under the provisions of paragraph 199 of the tariff act of August 5, 1909, which paragraph reads as follows:

199. Articles or wares not specially provided for in this section, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver,…