Richard Shipping Corp. v. United States

This is an appeal from a judgment of the United States'Customs Court.

Merchandise consisting of rectangular pieces of marble in the form of slabs, each seven-eighths of an inch thick, was assessed for duty by the collector as articles of marble wholly or partly manufactured, under paragraph 233 of the Tariff Act of 1922, which reads as follows:

Par. 233. Marble, breccia, onyx, alabaster, and jet, wholly or partly manufactured into monuments, benches, vases, and other articles, and articles of which these substances or any of them is the component material of chief value, and all articles…