United States v. Tower

A large number of entries of merchandise invoiced as ground shavings in bulk were made by appellee at the port of Niagara Falls at various dates from November 30, 1926, to March 23, 1927. These *91were each classified by the collector under paragraph 410 of the Tariff Act of 1922 at 33K per centum ad valorem. The importer protested in each case, claiming the goods to be dutiable as waste under paragraph 1457, or, alternatively, as a not enumerated manufactured or unmanufactured article under paragraph 1459, or as wood, un-manufactured, under paragraph 403 of said act. On a hearing upon said…