Ellis v. United States

So-called spear buoys imported at the port of New York were classified by the collector of customs as articles of metal and assessed for duty at 40 per centum ad valorem under that part of paragraph 399 of the Tariff Act of 1922 which reads as follows:, 399. Articles or wares not specially provided for * * * if composed wholly or in chief value of iron, steel, load, copper, brass, nickel, pewter, zinc, aluminum, or other metal, but not plated with platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured, 40 per centum ad valorem.

The importer protested…