Stegemann v. United States

Barber, Judge,

delivered tbe opinion of the court:

The question here is the proper rate of duty upon certain pyrometer tubes of different lengths. These tubes are used in the manufacture of apparatus for high temperature measurements. When used in furnaces they penetrate the roof or side walls and extend into the heated zone. There were three importations, one was assessed as plain porcelain, another as white'china, and the other as white porcelain, all at the rate of 55 per cent ad Valorem under paragraph 94 of the tariff act of 1909. It is stipulated, however, that the merchandise involved in…