Assessing the Duty on Tires
The board of United States general appraisers in a case that recently came before it decided that tires should be assessed separately from automobiles. The collector of New York had held that tires and wheels were assembled articles and they should, therefore, properly be assessed at 45 per cent. ad valorem as “parts of automobiles.” But the board decided when the case was appealed to them that tires should be assessed at 35 per cent. ad valorem as coming under the bead of “manufactures of rubber,” and that they were not dutiable under the classification of finished parts of automobiles.