Lietz Co. v. United States

The merchandise now upon appeal consists of so-called spirit levels. These are small blown-glass tubes, closed at both ends and etched with a graduated scale. They are filled with a clear liquid, and contain a floating bubble of air. Blown glass is concededly the component material of chief value in the article. The levels were imported for use in the manufacture of surveyors ’ transits, of which they become essential parts. It appears that each transit is equipped with a telescope level and with one or two plate levels. These are held in place by means of brass tubes which are fastened by…