American Smelting & Refining Co. v. United States

Mollison, Judge:

In these cases the plaintiff seeks to recover duties claimed to have been improperly assessed and collected on importations of what are known as limestone spalls. The collector classified the merchandise under the provision in paragraph 203 of the Tariff Act of 1930, as modified by the trade agreement with Canada published in T. D. 49762, for—

Limestone (not suitable for use as monumental or building stone), crude, or crushed but not pulverized.

*122with corresponding assessment of duty at the rate of 2% cents per 100 pounds. The protests make several claims. The claim principally…