United States v. Koons

Urn-shaped lamp bases composed of highly polished black glass were assessed for duty by the collector at the port of Philadelphia at 60 per centum ad valorem as illuminating articles for use in connection with artificial illumination under paragraph 218 of the Tariff Act of 1922. The provision reads as follows:

Par. 218. * * * illuminating articles of every description, including chimneys, globes, shades, and prisms, for use in connection with artificial illumination, all of the foregoing, finished or unfinished, composed wholly or in chief value of glass or pasto, or a combination of glass…