United States v. Van Bourgondien Bros.

A metal sterilizing apparatus, designed and used for the purpose of sterilizing flower bulbs, was assessed for duty by the collector as a manufacture of metal at 40 per centum ad valorem under paragraph 1599 of the Tariff Act of 1922, which reads as follows:

Tar. 399. Articles or wares not specially provided for, if composed wholly or Sin chief value of platinum, gold, or silver, and articles or wares plated with iplaiinum, gold, or silver, or colored with gold lacquer, whether partly or wholly ¡manufactured, 60 per centum ad valorem; if composed wholly or in chief value of iron, steel, lead,…