Myers v. United States

The merchandise involved in this case was invoiced as corundum ore concentrates. It is in fact a product of corundum, crushed and ground to different degrees of fineness, and divided into grades more or less uniform in* size. It was assessed for duty at the rate of 1 cent per pound as having a similitude to emery, ground, provided for by paragraph 419 of the tariff act of 1897, the pertinent provision of which reads as follows:

Emery grains, and emery manufactured, ground, pulverized, or refined, one cent per pound. * * *

The importer claims first that the merchandise- was subject to free entry…