Kilian Manufacturing Corp. v. United States

Lawbence, Judge:

An importation of stamped steel housings, so-called, was assessed for duty by the collector of customs at the rate of 45 per centum ad valorem pursuant to the provision in paragraph 397 of'the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397) which provides for “Articles or wares not specially provided for, * * * if composed wholly or in chief value of iron, steel, lead, 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.”

Plaintiff contends that the…