I think PeteM or I, or both, have posted the caselaw on Schoverling, Daly and Gales before but here it is again:
"In the latter part of October, 1890, the firm of S., D. & G. imported from Europe articles described in the entry as "finished gunstocks with locks and mountings," unaccompanied by barrels for guns. The collector levied duty on them as guns under paragraph 170, in Schedule C of the Act of October 1, 1890, c. 1244, 26 Stat. 579. The importers protested that they were dutiable as manufactures of iron, under paragraph 215 of Schedule C of the act. The general appraisers affirmed the decision of the collector. It did not appear that the gunstocks had formed part of completed guns in Europe, and the question of the importation of the barrels was not involved, although it appeared that the gunstocks were intended to be put with barrels otherwise ordered, to form complete guns. The circuit court, on appeal by the importers, reversed the decision. On appeal to this Court by the United States, held that the decision of the circuit court was correct."
From:
http://supreme.justia.com/us/146/76/case.html Kind Regards,
Raimey
rse
