Legal Opinion

Protest 59116-K of J. T. Steeb & Co.

United States Customs Court

Decided January 11, 1946No. 50810PublishedCited by 6 opinions

1Opinion of the Court

Cole, Judge:

A shipment of merchandise from Gothenberg, Sweden, described on the invoice as “Rough marker blanks,” was entered at the port of Tacoma, Wash., the importation consisting of “140 blocks of rough granite,” of varying dimensions. '

It is concededly classifiable under paragraph 234 (a), Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1001, par. 234 (a)), as modified by the trade agreement with Finland, 70 Treas. Dec. 369, T. D. 48554, the point at issue being the more specific provision in said paragraph; whether it is the one carrying the higher rate of duty, 30 percent ad valorem,…

2Cases cited2 opinions

  1. Myers v. United StatesCourt of Customs and Patent Appeals · 1911
  2. Protest 50928-K of Geo. S. Bush & Co.United States Customs Court · 1943

3Cited by6 opinions

  1. International Granite & Marble Corp. v. United StatesUnited States Customs Court · 1952
  2. Gould Monument Works v. United StatesUnited States Customs Court · 1960
  3. Tower v. United StatesUnited States Customs Court · 1950
  4. Bruce Marble & Granite Works v. United StatesUnited States Customs Court · 1954
  5. Quality Marble & Granite Co. v. United StatesUnited States Customs Court · 1965

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