Court of Customs and Patent Appeals November 4, 1924, No. 2385 (Myers v. United States)

Bland, Judge,

delivered tbe opinion of the court:

Steel rods imported by appellants from Canada known as main rods, intermediate side rods, rear side rods and front side rods and *351which fasten onto the drive wheels of railway locomotives, were classified by the collector under paragraph 399 of the act of 1922 at 40 per cent ad valorem as manufactures of metal.