Westinghouse Air Brake Co. v. United States

La wren CB, Judge:

This controversy relates to an importation described on the consular invoice as “Water Cylinder Top Head Monel Liners.” The collector of customs classified the merchandise as articles not specially provided for, composed of metal, as provided in paragraph 397 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 397), and assessed duty thereon at the rate of 45 per centum ad valorem. An additional duty of three-fourths of 1 cent per pound was assessed upon the copper content pursuant to section 3425 of the Internal Revenue Code (26 U. S. C. § 3425). This latter assessment is…