United States v. American Smelting & Refining Co.

Smith, Judge,

delivered tbe opinion of tbe court:

Certain merchandise designated in tbe invoice as copper matte and classified by tbe collector of customs at Perth Amboy, N. J., as lead-bearing ore was assessed for duty at 1-|- cents per pound under tbe provisions of paragraph 181 of tbe tariff act of 1909, which paragraph, in so far as pertinent, reads as follows:

181. Lead bearing ore of all kinds, one and one-balf cents per pound on tbe lead contained therein; * * *.

The importer protested that tbe importation was duty free as copper matte or regulus under tbe following provision of tbe free…